Акцизный налог меньше из-за ввезенного в прошлом году горючего

Рига, 30 сентября. За восемь месяцев этого года взыскано на 18,4 млн. латов меньше акцизного налога с горючего, чем запланировано в бюджете на 1997 год. Служба государственных доходов считает, что эта разница возникла в результате неточных прогнозов Министерства финансов, в которых не принято во внимание огромное количество дизельного топлива, ввезенного в конце прошлого года. По подсчетам СГД, в конце прошлого года в Латвию было ввезено примерно 90% дизтоплива и 16% бензина годового потребления в Латвии, за него в этом году акцизный налог уже не поступал (этот налог взимается на границе).

Данные СГД свидетельствуют о том, что из планировавшихся 57,7 млн. латов, которые МФ планировало получить в качестве акцизного налога за бензин и дизтопливо за восемь месяцев этого года, в действительности поступило 39,3 млн. латов и разница составляет 18,4 млн. латов. Ее основную часть - 14,5 млн. латов - составляет неполученный акцизный налог за дизтопливо. Как известно, 50% доходов от акцизного налога за горючее получает основной бюджет государства, 50% - автодорожный фонд. Министр сообщения Вилис Криштопанс выразил опасение, что автодорожный фонд в этом году может получить на 6 миллионов латов меньше, чем планировалось.

Как свидетельствует письмо СГД руководству департамента народнохозяйственной и фискальной политики МФ, имеющееся в распоряжении Диены, СГД еще в начале 1997 года указывала, что утвержденный план доходов в бюджет трудновыполним, так как "неточен прогноз поступления в 1997 году акцизного налога на бензин и дизтопливо, в котором не был принят во внимание значительный объем импорта бензина и дизтоплива в декабре 1996 года". Особенно много было ввезено дизтоплива, так как с 1 января 1997 года существенно - на 6 сантимов за литр - повышался акцизный налог на дизтопливо, акциз на бензин возрос на 2-3 сантима. Поэтому предприниматели старались как можно больше дизтоплива ввезти в Латвию в конце прошлого года, об этом свидетельствуют и данные о поступлении акцизного налога в прошлом году - в среднем в месяц сумма акцизного налога на дизтопливо была менее 1 млн. латов, а в декабре эта сумма достигла 5,7 млн. латов.

Возможно, поступления акцизного налога на горючее в бюджет в этом году меньше и по той причине, что предприниматели использовали изменения ставок с 1 января этого года и старались платить как можно меньше налогов, даже если это было не совсем законно. Диена уже писала о случае, когда рижская таможня обнаружила факт, что ООО Кате (дочерняя фирма ManTess) поменяла дизельное топливо, ввезенное в Латвию в этом году и в прошлом году, таким образом, возможно, снизив объем налогов, уплачиваемых в бюджет.

Автор: Байба Мелнаце, Диена

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