烟草在线据ABS CBN新闻报道编译　　在过去2年里，政府从烟草产品中征收的税收，未能达到给该行业指定的目标，促使阿基诺政府主张征收更高的罪恶税。

　　据来自税务局的最新数据显示，除了在2010年和2011年未达到目标外，在2011年征收的卷烟消费税也比前一年下降了。

　　数据表明，在2010年，税务局征收的烟草消费税为317亿比索，比当年374亿比索的预期目标少了18%。

　　税务局的数据还显示，在2011年，征收的烟草消费税降至260亿比索，比当年287亿比索的目标少了9.4%。

　　今年，税务局希望从石油、采矿和其他产品中征收710.89亿比索的消费税。

　　2010年，税务局共征收了672亿比索的消费税——包括那些来自石油和其他产品的消费税，在2011年征收了680亿比索的消费税。

　　因为征收的罪恶税低于预期水平，政府正在推动提高税率和改变消费税制度。

　　财政部提出一种罪恶税措施，这将意味着在第一年将实现600亿比索的税收，但是众议院在6月份批准了精简版本的税收措施，这意味着在实施的第一年，税收增量为313.5亿比索。

　　在参议院筹款委员会召开的4次听证会上，财政部长凯撒·普里西马和卫生部长恩里克·欧纳表示，财政部支持的措施将会给卫生部提供更多的资金，甚至菲律宾健康保险公司(Philhealth)也没有必要在不久的将来提高会员收费。

　　根据众议院批准的该措施，至少85%的来自新罪恶税的收入会进入医疗服务体系中，包括根据国家健康保险计划为贫困人口以及非正规行业提供医疗保险。

　　评论：

　　菲律宾政府因为烟草税收未达预定目标，打算征收更高的消费税。但是提高税率并不一定就能增加税收，烟税上提，烟草消费量必定下降，因此总税收是增是减很难预料。菲律宾烟草消费税是其零售价格的大约32.9%至37.5%，在东南亚相对较低，政府也正在推动改变消费税制度，并且计划在2013年、2015年和2017年提高税率。欲速则不达，菲律宾政府在提税的同时也应该充分考虑烟草的消费弹性，以及对经济的负面影响。

Philippines: Gov't Misses Tobacco Tax Goals

　　The government's tax collections from tobacco products failed to meet the goal assigned to the sector the past two years, strengthening the Aquino administration's case for higher sin taxes.

　　Aside from missing the targets in 2010 and 2011, excise tax collections from cigarettes also declined in 2011 from the previous year, latest data from the Bureau of Internal Revenue (BIR) showed.

　　Data showed that the BIR collected P31.7 billion from tobacco excise tax in 2010, 18 percent lower than the P37.4 billion goal for that year.

　　This declined to P26 billion in 2011, 9.4 percent lower than the goal from the tax of P28.7 billion for the period, BIR data also showed.

　　For this year, the BIR hopes to collect P71.089 billion in excise taxes including those from petroleum, mining and other miscellaneous products.

　　In 2010, the BIR collected a total of P67.2 billion in excise tax - including those from petroleum and the other products - and P68 billion in 2011.

　　Because of the lower-than-expected collections from sin taxes, the government is pushing for an increase in the tax rates and a change in the excise tax regime.

　　The Department of Finance (DOF) is proposing a sin tax measure that would translate to P60 billion in the first year of implementation but the House of Representatives approved in June a watered-down version that would mean P31.35 billion in incremental revenues in the first year of implementation.

　　In the four hearings conducted by the Senate ways and means committee, Finance Secretary Cesar Purisima and Health Secretary Enrique Ona said the Finance-backed measure would translate to more funds for the health sector and may even remove the need for the Philippine Health Insurance Corp. (Philhealth) to hike the mandatory contributions of members in the near future.

　　According to the measure approved by the House of Representatives, at least 85 percent of the revenues from the new sin tax measure would go to health services, including health coverage for indigents and informal sectors under the National Health Insurance Program. Enditem