烟草在线据《悉尼先驱早报》报道编译　　免税零售商说，在机场出售卷烟将没有什么意义了，因为澳大利亚联邦政府做出的修改允许带入境的免税卷烟数量的决定，使得储存卷烟变得太昂贵了。
      
　　零售商委托会计师事务所德勤所做的模型设计也指出，政府提供的关于从这项措施中将会获取多少税收的数字被扩大了。
     
　　德勤公司制作的模型还得出结论：“继续零售含税烟草产品从根本上与免税零售模式是不一致的，此外各种烟草销售现行法律与展示限制措施都阻碍了销售。”
     
　　预算的文件显示，由于澳大利亚政府决定从9月1日开始，将允许携带入境的免税卷烟从250支减少至50支，澳大利亚政府预计在4年时间内收获6亿美元。
     
　　机场的卷烟销售占所有卷烟销售的0.45%。就实行烟草平装——一项澳大利亚政府称将有助于降低吸烟率的行动——澳大利亚政府与烟草业一直争论不休。
     
　　但零售商称，在希望筹集到的收入金额方面，澳大利亚政府野心太大了，它们说，在4年时间内，这些收入总计将达到2亿美元。
     
　　免税零售商预计政府会开展进一步的行动，像2010年的Henry税务审核中所提议的那样，要么彻底禁止带入卷烟，要么将允许带入境的卷烟降低至每人25支。
     
　　审核称，免税卷烟破坏了烟草产品的征税，减少准予带入境的卷烟数量是政府增加收入的一个轻松方法。
     
　　如今，零售商说，减少准许带入境的卷烟数量意味着不值得储存卷烟。
     
　　澳大利亚免税品协会执行理事Steven Clark说：“相对于其他产品，卷烟的税非常多。”
     
　　“烟草和酒精是烟税高于10%的两个产品。如果你出售缴税物品，那你几乎就是在污染自己的商店。如果你是在免税环境当中，你是看不到缴税产品的。人们为什么要买缴税产品呢？”
     
　　财政部的发言人Wayne Swan说，这个决定不是轻率做出的。
     
　　这名发言人说：“在非常艰难的预算里，继续为卷烟补贴巨额的税收是不公平的做法。”
     
　　“允许带入境免税商品最有益于那些经常在国际上飞来飞去的人，但它不是减轻生活成本压力的最佳方式。”

Australia: Duty-free Cigarettes in Crash Mode

Jun 3, 2012
Sydney Morning Herald (au)

　　Duty-free retailers say there will be no point selling cigarettes in airports any more because the federal government's decision to change the duty-free allowance makes them too expensive to stock.

　　Modelling commissioned by the retailers from the accounting firm Deloitte also claims the government's figures on how much revenue it will reap from the measure are inflated.

　　"Continuing to retail tax-inclusive tobacco products would be fundamentally incongruous with the duty-free retailing model, in addition to various practical impediments largely stemming from the existing regulatory and display restrictions around tobacco sales," the Deloitte modelling concluded.

　　The budget papers show the government is expecting to reap $600 million over four years as a result of its decision to reduce the duty-free allowance from 250 cigarettes to 50 from September 1.

　　Cigarette sales at airports represent 0.45 per cent of all cigarette sales. The government is locked in a dispute with the industry over the plain packaging of tobacco products, a move it says will help lower smoking rates.

　　But the retailers claim the government is too ambitious in the amount of money it is hoping to raise, saying the revenue would amount to about $200 million over four years.

　　Duty-free retailers were expecting the government to go even further and either abolish the allowance for cigarettes completely or reduce it to only 25 per person, as was recommended in the Henry tax review in 2010.

　　The review argued duty-free cigarettes undermined the taxation of tobacco products and cutting the allowance was an easy way for the government to boost revenue.

　　Retailers now say the cut to the allowance means it will not be worth their while to stock cigarettes.

　　"There's so much tax on cigarettes relative to other items," said the chief executive of the Australian Duty Free Association, Steven Clark.

　　"Tobacco and alcohol are two items with a higher than 10 per cent tax. You would almost be contaminating your shop if you sold the taxed stuff. If you're in a duty-free environment you don't see duty paid products. Why would anyone buy them?"

　　A spokesman for the Treasurer, Wayne Swan, said the decision was not taken "lightly".

　　"In a very difficult budget it wasn't fair to continue to subsidise big tax breaks for cartons of cigarettes," the spokesman said.

　　"Duty-free allowances, which most benefit frequent international flyers, are not the best way of relieving cost-of-living pressures."