烟草在线据《国家报》报道编译　　巴基斯坦当地的卷烟公司在2011财年逃税超过100亿卢比，包括通过销售假冒品牌的10亿卢比、走私的20亿卢比以及直接逃税的70亿卢比。

　　数据显示，巴基斯坦有60多万家商店销售非法品牌，毫不惧怕法律。

　　业内人士抱怨称，整体的执行力度缺乏威力，因而违法企业相当猖獗。非法和不纳税企业位于巴基斯坦极其偏远的地区，那里的法律实施比较宽松。

　　据市场人士称，逃税现象已达到了明目张胆的水平，以低至15卢比的价格公开展示卷烟盒销售卷烟，而根据依照《2005年联邦消费税法案》制定的《联邦消费税法第24-B条》的规定，一包卷烟的最低售价远远高于15卢比。

　　他们称，当地的烟草公司在信得省和旁遮普省省内全力推广和营销他们的品牌。推广内容在商店的显著位置很容易看到。

　　这些公司还提供好几种促销办法，包括在开伯尔-普赫图赫瓦省的几乎所有地方提供丰厚的奖品。

　　这种情况不只局限于旁遮普和信得省省内，这种趋势正逐步扩散到旁遮普省和信得省的主要城镇。这种明目张胆的不尊重政府通告的行为本身决不是一个普通事件，因为它涉及增值服务的问题，顾客购买烟草产品可以得到某些免费礼物等。根据自2009年7月1日生效的《2009年法律条令53（KE）》的规定，免费物品、现金、回扣、免费样品、低于市值的折扣或物品不得以烟草广告为目的给予或提供给烟草消费者来增加烟草销售或推广吸烟。

　　行业人士称，面对大量走私烟的冲击，纳税卷烟业非常萧条。数据显示，守法卷烟业占巴基斯坦联邦消费税（FED）总收入的36.8%，占巴基斯坦联邦税收委员会（FBR）总收入的3.4%。而走私和假冒卷烟占非法贸易的6.8%，当地生产的未纳税卷烟占走私卷烟总量的13.8%。

　　卷烟生产商称，这种促销还违反了《2010年法律条令863》的规定，因为这些促销方式以青少年为目标。卷烟是禁止向未成年或未满18岁的人出售的。这些促销活动试图利用这些时髦方法自然而然地吸引青少年。

Pakistan: Cigarette Companies Evading over Rs 10b Tax

　　Local cigarette companies are evading tax of over Rs10 billion, including Rs1 billion through sale of fake brands, Rs2 billion by smuggling and Rs7 billion directly by duty evasion in the financial year 2011.

　　Data reveals that there are more than 0.6 million outlets in the country where illegal brands are sold without any fear of law.

　　Industry circles complained that the whole enforcement has lacked teeth as the non compliant industry has been flourishing. The illegal and non-tax units are located in far flung areas of the country where the implementation of laws is less stringent.

　　According to the market sources, tax evasion has reached such a blatant level that cigarette packs are being openly advertised for sale at as low a price as Rs15, whereas under Rule 24-B of the Federal Excise Rules, issued pursuant to the Federal Excise Act 2005, the minimum selling price for a pack of cigarettes is much more than that.

　　They said that local tobacco companies are fully involved in promotion and marketing of their brands in interior Sindh and Punjab. The promotional content is easily visible at shops on prominent places.

　　These companies have also come up with several offers, including heavy bumper prizes in almost all of Khyber Pakhtunkhwa.

　　The issue is not confined to the interior Punjab and Sindh only but the trend is gradually being spread to major towns of Punjab and Sindh. This blatant disrespect to a government notification is by no means an ordinary issue in itself as it pertains to Value Added Offers whereby customer would get some free gift etc on the purchase of tobacco products. According to SRO 53 (KE) 2009, wef July 1st 2009, free goods, cash, rebates, free samples, discount or goods below the market value shall not be given or offered for the purpose of advertisement of tobacco to tobacco consumers to generate tobacco sale or promote smoking.

　　Industry claimed that facing the brunt of huge smuggled cigarette volumes, the tax-compliant cigarette industry is heavily depressed. The compliant cigarette industry makes up for 36.8 per cent of total FED revenue and 3.4 per cent of total FBR revenue. While smuggled and counterfeit cigarettes make up 6.8 per cent of illicit trade, locally produced non-duty paid cigarettes comprise 13.8 percent of total smuggled cigarettes, data reveals.

　　Manufacturers said that such promotions are also against SRO 863 (1) /2010 as these promotions target youth. Sale of cigarettes is banned to minors or persons less than eighteen years of age. Such promotional events naturally tempt the teenagers as they try to take advantage of these stylish promotions. Enditem