煙草在線據(jù)《馬尼拉公報(bào)》報(bào)道編譯　　據(jù)悉，受到競(jìng)爭(zhēng)對(duì)手Mighty煙草公司銷量增長(zhǎng)沖擊的卷煙巨頭菲莫福川煙草公司（PMFTC），正以萬(wàn)寶路的低價(jià)變形產(chǎn)品充斥棉蘭老島，以恢復(fù)其在這類產(chǎn)品的市場(chǎng)份額。

　　國(guó)內(nèi)稅務(wù)局（BIR）的內(nèi)部人士稱，在該局永久擱置菲莫福川煙草公司關(guān)于制造和銷售四個(gè)低價(jià)萬(wàn)寶路變形產(chǎn)品以恢復(fù)罪惡稅法實(shí)施后產(chǎn)生的巨大銷售損失的請(qǐng)?jiān)笗?shū)之后，該公司采用了最新的營(yíng)銷策略。

　　國(guó)內(nèi)稅務(wù)局拒絕了這一要求，因?yàn)楝F(xiàn)有法規(guī)禁止萬(wàn)寶路和其他高檔品牌降級(jí)。

　　菲莫福川煙草公司作出這一請(qǐng)求，希望利用較低的消費(fèi)稅率來(lái)削減特定的萬(wàn)寶路品牌零售價(jià)格，這將最終迫使Mighty公司（MC）和其它低價(jià)卷煙制造商退出市場(chǎng)。

　　國(guó)內(nèi)稅務(wù)局專員金·S.哈辛托-埃納雷斯（Kim S. Jacinto-Henares）說(shuō)，她不會(huì)反對(duì)菲莫福川煙草公司的營(yíng)銷策略，只要這家公司支付正確的稅款。

　　根據(jù)該罪惡稅法律，由Mighty公司生產(chǎn)的低價(jià)品牌按較低的稅率納稅，每包20支裝卷煙為17比索，而每包20支裝的萬(wàn)寶路和其它高檔品牌的稅率為27比索。

　　不愿透露姓名的消費(fèi)稅官員說(shuō)，稅收安排迫使許多低收入煙民回避菲莫福川煙草公司的優(yōu)質(zhì)品牌，而轉(zhuǎn)向低價(jià)品牌。

　　事實(shí)上，菲莫福川煙草公司承認(rèn)，去年向競(jìng)爭(zhēng)對(duì)手尤其是Mighty公司流失了一些市場(chǎng)份額，并且銷售減少超過(guò)了40%。

　　為了扭轉(zhuǎn)局面，菲莫福川煙草公司在棉蘭老島推出了低價(jià)萬(wàn)寶路香味代碼卷煙。

　　消費(fèi)稅官員說(shuō)，盡管有高稅率，但菲莫福川公司能夠以低價(jià)零售這個(gè)品牌，因?yàn)閾?jù)說(shuō)其生產(chǎn)這一品牌的大部分原材料來(lái)自于本地市場(chǎng)，而不是從其位于美國(guó)的母公司進(jìn)口的。

　　稅務(wù)官員指出，Mighty公司的繁榮，不是因?yàn)榉颇４ü韭暦Q的不當(dāng)經(jīng)營(yíng)行為，而是由于罪惡稅法律，該法創(chuàng)造了公平競(jìng)爭(zhēng)的環(huán)境，并引發(fā)了消費(fèi)者從菲莫福川生產(chǎn)的昂貴的高檔品牌，向Mighty制造的低端品牌的轉(zhuǎn)變。

　　預(yù)見(jiàn)到了這一變化，并且由于其出色的營(yíng)銷策略，Mighty公司的市場(chǎng)份額飆升，從其2013年支付的82億比索消費(fèi)稅可見(jiàn)一斑，而其上年同期支付的總消費(fèi)稅為5億比索。

Philippines: PMFTC Floods Mindanao with Low-priced Marlboro Variant

　　Cigarette giant Philip Morris Fortune Tobacco Corporation (PMFTC), still hurting from the sales surge of rival Mighty cigarettes, is flooding Mindanao with low-priced variant of Marlboro to regain its market share in this category, it was learned yesterday.

　　Bureau of Internal Revenue (BIR) insiders said the latest marketing strategy was employed after the bureau permanently shelved the petition of PMFTC to manufacture and sell at low prices four variants of Marlboro to recover huge sales losses incurred when the sin tax law was imposed.

　　BIR rejected the request because existing regulations prohibits the downgrading of Marlboro and other premium brands.

　　PMFTC made the request to avail of the lower excise tax rates to cut retail prices of selected Marlboro brands which will ultimately push out of the market Mighty Corporations (MC) and other manufacturers of low-priced cigarettes.

　　BIR Commissioner Kim S. Jacinto-Henares said she will not object to PMFTC's marketing strategy so long as the firm pay correct taxes.

　　Under the sin tax law, low priced brands produced by MC are taxed at the lower rate of P17 per pack of 20 sticks and P27 for Marlboro and other premium brands also pack in 20s.

　　Excise tax officials who declined to be named said the tax schedule compelled many low-income smokers to shift to low-priced brands shying away from the premium brands of PMFTC.

　　As a result, PMFTC admitted of losing some grounds reducing its sales by more than 40 percent last year to rivals particularly to MC.

　　To reverse the situation, PMFTC introduced its low-priced Marlboro Flavor Code cigarette in Mindanao.

　　Excise tax officials said PMFTC was able to retail this brand at low cost despite the high tax rate because it allegedly sourced most of the raw materials in the manufacture of this brand in the local market instead of importing them from its parent company in the US.

　　Revenue officials noted that MC operations prospered not because of trade malpractices as alleged by PMFTC but because of the sin tax law which leveled the playing field and triggered a consumer shift from expensive premium brands produced by PMFTC to the lower brands such as those manufactured by MC.

　　Anticipating the shift and because of its excellent marketing strategy, MC's market share shot up as evidenced by its excise tax payments of P8.2 billion in 2013 as compared to its P500-million total remittances the previous year. Enditem