煙草在線據《國家報》報道編譯　　巴基斯坦當地的卷煙公司在2011財年逃稅超過100億盧比，包括通過銷售假冒品牌的10億盧比、走私的20億盧比以及直接逃稅的70億盧比。

　　數據顯示，巴基斯坦有60多萬家商店銷售非法品牌，毫不懼怕法律。

　　業內人士抱怨稱，整體的執行力度缺乏威力，因而違法企業相當猖獗。非法和不納稅企業位于巴基斯坦極其偏遠的地區，那里的法律實施比較寬松。

　　據市場人士稱，逃稅現象已達到了明目張膽的水平，以低至15盧比的價格公開展示卷煙盒銷售卷煙，而根據依照《2005年聯邦消費稅法案》制定的《聯邦消費稅法第24-B條》的規定，一包卷煙的最低售價遠遠高于15盧比。

　　他們稱，當地的煙草公司在信得省和旁遮普省省內全力推廣和營銷他們的品牌。推廣內容在商店的顯著位置很容易看到。

　　這些公司還提供好幾種促銷辦法，包括在開伯爾-普赫圖赫瓦省的幾乎所有地方提供豐厚的獎品。

　　這種情況不只局限于旁遮普和信得省省內，這種趨勢正逐步擴散到旁遮普省和信得省的主要城鎮。這種明目張膽的不尊重政府通告的行為本身決不是一個普通事件，因為它涉及增值服務的問題，顧客購買煙草產品可以得到某些免費禮物等。根據自2009年7月1日生效的《2009年法律條令53（KE）》的規定，免費物品、現金、回扣、免費樣品、低于市值的折扣或物品不得以煙草廣告為目的給予或提供給煙草消費者來增加煙草銷售或推廣吸煙。

　　行業人士稱，面對大量走私煙的沖擊，納稅卷煙業非常蕭條。數據顯示，守法卷煙業占巴基斯坦聯邦消費稅（FED）總收入的36.8%，占巴基斯坦聯邦稅收委員會（FBR）總收入的3.4%。而走私和假冒卷煙占非法貿易的6.8%，當地生產的未納稅卷煙占走私卷煙總量的13.8%。

　　卷煙生產商稱，這種促銷還違反了《2010年法律條令863》的規定，因為這些促銷方式以青少年為目標。卷煙是禁止向未成年或未滿18歲的人出售的。這些促銷活動試圖利用這些時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