Abstract of
the excise tax on tobacco and smoking cigar. The indirect tax collection And the collection of indirect taxes. Tobacco excise tax is a tax is a tax collected from its sins. Or harmful effects on health or morals. Effect on its own, it will cause a negative impact on society. The structure of the excise tax on tobacco. Cigarette and cigar Defined in the calculation of the excise tax on tobacco by Thailand. Tobacco Act 2509 for domestic tobacco and tobacco imports have calculated mix. (Including smoking cigar) is a tax based on the value. (If tobacco is produced in tobacco plants to use price as a tax base. For the tobacco into the country to hold the price C. I. F is for tobacco or tobacco-plus insurance and freight to customs as a tax base) and the tax rate or amount. (Use of tobacco by weight in grams of the tax base) if any calculation, and tax money is collected by the tax rate is higher than the higher
of the study. The researchers found that the problem of the Tobacco Act 2509, which requires the use of a composite tax rate. The problem of determining the base price. This will be stored as a base to calculate the tax. The levy is not comprehensive and thorough. The lack of coordination between the tobacco industry and making the Kingdom. Importers of tobacco Into the Kingdom As well as issues The lack of transparency Secondary legislation These factors may lead to escape tax evasion or tax unacceptable. And as a result may cause. Tax dispute in several respects. It does not conform to the principles of good taxation
so. Researchers would like to suggest improvements. The structure of the excise tax on tobacco and smoking cigar on the principles of good taxation. To be fair And more efficiently, which helps reduce the loss of state revenues. Using retail prices The manufacturer A base for the tax. Instead of thinking of the price used in the present declaration is to change the tax from the tax base. Factory price or the price of imported goods (CIF) for a suggested retail price as a fixed price lower than the actual manifestation. And reduce the price of tobacco and cigar prices as well as the rates of the condition. For all types of tobacco products The split into two types of tobacco products, cigarettes and cigars and Herat check the rates according to the standard set by tobacco cigarettes of tobacco per cigarette to weigh. No less than a reasonable amount The orientation To provide for the inspection of secondary legislation to tax under legality, which would help offset the costs and resources. Contribute to the revenue from the levy higher taxes. and completely The impact to the state government and caused less damage to the original.
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