煙草在線據(jù)《焦點(diǎn)新聞外的俄羅斯》報(bào)道編譯　　國(guó)際煙草營(yíng)銷服務(wù)（MUMT，英美煙草公司的產(chǎn)品在俄羅斯的一家貿(mào)易商），去年4月尋求推翻主要納稅人區(qū)域間檢查做出的一項(xiàng)決定。

　　稅務(wù)檢查堅(jiān)持認(rèn)為，這家貿(mào)易商應(yīng)該額外支付1.879億盧布（合626萬(wàn)美元）的利潤(rùn)稅、處罰和罰款。

　　轄區(qū)認(rèn)為，根據(jù)與英國(guó)英美煙草投資公司的“戰(zhàn)略和配套咨詢服務(wù)”合同，在計(jì)算所得稅時(shí)，該公司沒(méi)有理由將其費(fèi)用包含在內(nèi)。

　　稅務(wù)機(jī)關(guān)想知道，為什么咨詢服務(wù)的成本在2008年提高了25倍，達(dá)到22億盧布（約7000萬(wàn)美元）。

　　在2011年的審計(jì)中，該公司未能出示文件證明2009年采購(gòu)服務(wù)的金額，檢查機(jī)關(guān)裁定，納稅人的活動(dòng)沒(méi)有商業(yè)目的，并且旨在獲得不當(dāng)稅收利益。

　　公司反對(duì)說(shuō)，它在2009年擴(kuò)大了提供服務(wù)的范圍。此外，咨詢服務(wù)的成本還包括幾家煙廠。

　　第一法院支持該公司，但其在第二個(gè)和第三個(gè)法院（上訴法院2013年3月公布了裁決）敗訴了。

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).