南非博彩税将缩减赌场利润

　　普华永道曾经警告说，拟议修订的南非博彩税率看起来可能会缩减赌场和博彩行业的利润空间，并且可能会被证实是一个代价昂贵的尝试。

　　普华永道认为酒店行业可能要面对按照拟议在2013年4月日生效的额外增加1%博彩税的费用，该行业需要在这一新税率实施前做好适应的准备。

　　南非财政部长瓦利亚。戈尔丹在2月份宣布今年的预算审核时说，基于从赌场博彩收入总值的国家税收将在2013年出台，在此之前的2011年财政预算草案中，他提出所有超过25000南非兰特（折合3000美元）的博彩奖金将会被征收15% 的税。

　　“毫无疑问政府取消推出一种会对博彩行业造成负面影响的代扣所得税计划是对这个行业的一个安慰，特别是对那些高额投注的赌徒们”普华永道南非酒店和博彩部门的负责人尼基。福斯特表示。

　　与之对应的是，财长提出了在2013年4月1日出台一种基于博彩收入总额的国家税收，是在现行的地方博彩税收基础上额外增加1%，虽然目前还没有关于拟议的税收如何计算和征收的细节。

　　然而，拟议额外增加的博彩税会侵蚀赌场的利润空间，因为这个行业目前已经有一个适当的收入增值税和所得税“仅仅是这1%，就意味着赌场的利润空间会被显着的缩减，特别是那些小规模的赌场”福斯特补充说“另外增加1%的税收对这个行业来说是极端的伤害”

　　南非的博彩业背负包括地方税和间接税在内的多种税收，是一个主要的财政收入来源。2011年博彩业的总收入由前一年的162.7亿南非兰特增长5%增长到171.4亿南非兰特，这个数字来源于南非赌场协会关于赌场娱乐业的第八次年度调查，这一年里，博彩行业向中央政府贡献了45亿南非兰特的税收。

　　福斯特得出结论说，“政府需要考虑到博彩行业对国家金库已经做出的重大贡献，并以更加慎重的方式去实施更多的税收和限制规则，这些可能危及博彩行业盈利能力和对提供就业机会造成不利影响”。

　　译文：

　　PwC has warned that proposed amendments to South Africa’s gaming tax could see a squeeze in profit margins for the casino and gaming industry and may prove to be a costly exercise.

　　It considers that the hotel industry may face expenses in complying with a proposed additional 1% gaming tax with effect from April 1, 2013, and that the industry needs to brace itself for the new tax and do some preparatory work before it is implemented. Finance Minister Pravin Gordhan announced in the February budget review this year that a national tax based on gross gambling revenue from casinos would be introduced in 2013. This follows the 2011 budget proposal on gambling, when he had suggested that all gambling winnings above ZAR25,000 （USD3,000） would be subject to a 15% tax.

　　“Undoubtedly it is a relief for the industry that the government has scrapped plans to introduce a withholding tax as this would have had a negative effect on the sector, particularly high-stake gamblers,” Nikki Forster, PwC South African Hospitality and Gaming Sector Leader, said.

　　Instead, it is proposed that a national tax based on gross gambling revenues be introduced from April 1, 2013, as an additional 1% levy on top of an existing provincial gambling base, although there is currently no detail available on how the proposed tax is to be calculated or collected.

　　However, the proposed additional gaming tax will eat into profits margins of casinos, as the industry already has a levy in place on gaming plus value-added tax and income tax. “This is just another 1% above that, meaning that profit margins will be squeezed significantly at casinos, particularly at smaller casinos,” Forster added. “To add another 1% is extremely punitive for the industry.”

　　South Africa’s casino sector is a major source of revenue through its contribution of a variety of taxes, which include provincial gambling and indirect taxes. The gambling industry’s gross revenue for 2011 increased by 5% to ZAR17.14bn from the previous year’s ZAR16.27bn, according to statistics contained in the Casino Association of South Africa’s （CASA） eighth annual survey of Casino Entertainment. During the same year, the industry contributed ZAR4.5bn in taxes to the central government.

　　Forster concluded that “the government needs to take into account the significant contribution the industry already makes to the state coffers and should approach with caution imposing further taxes and restricting regulations which may threaten the profitability of the industry and may have an impeding effect on job creation.”