烟草在线据《焦点新闻外的俄罗斯》报道编译　　国际烟草营销服务（MUMT，英美烟草公司的产品在俄罗斯的一家贸易商），去年4月寻求推翻主要纳税人区域间检查做出的一项决定。

　　税务检查坚持认为，这家贸易商应该额外支付1.879亿卢布（合626万美元）的利润税、处罚和罚款。

　　辖区认为，根据与英国英美烟草投资公司的“战略和配套咨询服务”合同，在计算所得税时，该公司没有理由将其费用包含在内。

　　税务机关想知道，为什么咨询服务的成本在2008年提高了25倍，达到22亿卢布（约7000万美元）。

　　在2011年的审计中，该公司未能出示文件证明2009年采购服务的金额，检查机关裁定，纳税人的活动没有商业目的，并且旨在获得不当税收利益。

　　公司反对说，它在2009年扩大了提供服务的范围。此外，咨询服务的成本还包括几家烟厂。

　　第一法院支持该公司，但其在第二个和第三个法院（上诉法院2013年3月公布了裁决）败诉了。

British American Tobacco in Russia to Pay Extra Taxes

　　International Tobacco Marketing Services (MUMT, a trader of British American Tobacco products in Russia) sought last April to reverse a decision made by an interregional inspection of major taxpayers.

　　The tax inspection had insisted that the trader pay an additional 187.9 million rubles ($6.26 million) in profit taxes, penalties and fines.

　　The inspection believes that the company had no grounds to include its expenses under contracts for "strategic and ancillary consulting services" with British BAT Investments Ltd when calculating income tax.

　　The tax agency wondered why the cost of consulting services had risen 25 times in 2008 to 2.2 billion rubles (around $70 million).

　　During an audit in 2011, the company failed to produce documents confirming the amount of services procured in 2009, and the inspection ruled that the taxpayer acted with no business purpose and aimed at obtaining undue tax benefits.

　　The company objected, saying that in 2009 it expanded the list of offered services. Further, the cost of consulting services included several tobacco factories.

　　The first court backed the company, but the trader lost the case in the second and third courts (the appeals court issued its ruling in March 2013).