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英国酒精税今日上调……

Tuesday 1 August 2023 • 1 min read
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……对在英国销售的绝大多数葡萄酒而言。并且预计在2025年2月再次上调。

Note: In order to deliver this article to you as early as possible, it has been translated with the use of AI. It has been added to a queue for a human translator to fully review and edit. Please pardon any minor translation imperfections while it is being reviewed.

正如我几周前在葡萄酒——感受热度一文中所概述的,英国对酒精度超过10.5%的葡萄酒的税收即将上调——对于酒精度在15%及以上的葡萄酒来说涨幅巨大,这意味着所有雪利酒和波特酒都将受到影响。

这些与酒精度相关的税收上调幅度从每瓶一便士到97便士不等,总体而言不会对真正昂贵的葡萄酒价格产生太大影响,但会对超市货架上的大多数葡萄酒产生巨大影响——并且可能对英国整体饮酒习惯产生影响。葡萄酒已经在输给啤酒、烈酒、鸡尾酒和戒酒。在构成英国销售瓶装酒绝大多数的葡萄酒类型大幅涨价之后,这一趋势很可能会继续。

来自两海之间 (Entre-Deux-Mers) 博杜克酒庄 (Ch Bauduc) 的加文·昆尼 (Gavin Quinney),为我们提供了如此精彩的波尔多年份报告,他制作了一个有力的图表来说明这些税收上调的影响。

Gavin Quinney's graphic showing effect of 1 August duty rise
典型定价的酒瓶,以及在从大型零售商购买时每个价位的资金大致流向,基于新的英国葡萄酒税收,对11.5-14.5%酒精度征收£2.67,直到2025年2月1日。成本和利润率会有所不同,但税收和增值税不会;除非包含在总利润率中,否则不包括送货上门费用(来源:加文·昆尼 (Gavin Quinney))。

上面的图表显示,一瓶零售价为£6.50的酒,可能只有40便士用于葡萄酒本身,包括种植成本。即使是一瓶售价£20的葡萄酒,也很可能只包含价值£7的葡萄酒。因此,如果你关心酒中内容的质量,花更多钱买每瓶酒是值得的,但对我们英国葡萄酒爱好者来说,看到我们花费的如此大一部分直接流向陛下税务海关总署 (His Majesty's Revenue & Customs) 仍然令人恼火。(昆尼 (Quinney) 在此估计的总利润率为25-34%,大概包括零售商、经纪人和分销链中任何其他机构征收的利润率。)

仿佛这对英国葡萄酒贸易来说还不够沉重,从2025年2月1日起,计划对酒精度在13%到15%之间的绝大多数葡萄酒进一步提高税收,13%酒精度的葡萄酒每瓶增加10便士,14.5%酒精度的葡萄酒每瓶增加42便士。(15%酒精度葡萄酒的税收将保持在每瓶£3.21的巨额水平。)

标注酒精度 %
2023年7月31日前每瓶税收,静止酒/起泡酒
2023年8月1日起静止酒和起泡酒税收
2025年2月1日起静止酒和起泡酒税收
8月1日静止酒变化百分比
8月1日起泡酒变化百分比
8.5
£2.23/£2.86
£1.81
£1.81
-19
-37
9
£2.23/£2.86
£1.92
£1.92
-14
-33
9.5
£2.23/£2.86
£2.03
£2.03
-9
-29
10
£2.23/£2.86
£2.13
£2.13
-4
-26
10.5
£2.23/£2.86
£2.24
£2.24
1
-22
11
£2.23/£2.86
£2.35
£2.35
5
-18
11.5
£2.23/£2.86
£2.67
£2.45
20
-7
12
£2.23/£2.86
£2.67
£2.56
20
-7
12.5
£2.23/£2.86
£2.67
£2.67
20
-7
13
£2.23/£2.86
£2.67
£2.77
20
-7
13.5
£2.23/£2.86
£2.67
£2.88
20
-7
14
£2.23/£2.86
£2.67
£2.99
20
-7
14.5
£2.23/£2.86
£2.67
£3.09
20
-7
15
£2.23/£2.86
£3.21
£3.21
43
12

如你所见,起泡酒和低酒精度葡萄酒的税收实际上会下降。我已经收到消息,某些酒精饮料的酒精含量将被故意降低以避免价格上涨。正如我在葡萄酒——感受热度一文中提到的,这对葡萄酒来说并不那么容易——我们可能会看到一些试图降低酒精含量但同时也降低质量的尝试。顺便说一下,在葡萄酒中添加水,已经被允许用于"技术要求"并被认为在美国和澳大利亚等地很常见,随着欧洲大陆变得更热更干燥,很可能会在欧洲某些地区被游说推广。请参阅这篇最近的推测性文章和这份2021年12月发布的详细国际葡萄与葡萄酒组织 (OIV) 关于在酿酒中添加水的论文

虽然我很高兴起泡酒和类似果味摩泽尔 (Mosel) 葡萄酒的税收会降低,但我确实想知道这些降幅在多大程度上会传导到消费者价格。有一点是肯定的:英国葡萄酒商人已经在应对脱欧的影响,从今天开始又要承担更加复杂的官僚程序。

表格中的数据由葡萄酒和烈酒贸易协会 (Wine and Spirit Trade Association)友情提供,该协会代表在英国生产、进口、出口、运输、储存和销售葡萄酒和烈酒的300多家公司。图片来源:彼得·戴泽利/盖蒂图片社 (Peter Dazeley/Getty Images)。

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