9
336
198
233
Brewing sector
Supplying sectors
Hospitality industry
Retail
163
202
160
96
48
Excise
VAT hospitality
VAT retail
Induced income tax, payroll
tax and social security
revenue brewing sector
Induced income tax, payroll
tax and social security
revenue other sectors
7 | Total value added due to beer
8 | Total government
revenues due to beer
The contribution of the brewing sector to the Czech
economy can also be expressed in terms of value added.
Total value-added of the brewing sector and by those
companies in the associated supply, hospitality and retail
sectors amounted to around 776 million euro. In 2008,
this total value added due to beer was 980 million (-21%).
The government also benefts from the brewing sector
from tax revenues. In 2010 the total revenue from excise,
VAT and income-related contributions due to beer
production and sales have been estimated as 669
million euro :
VAT revenue was estimated as 255 million euro, the
major proportion being generated in the hospitality sector.
The total in excise revenue on beer was164 million euro.
Income-related revenue due to beer production and sales
was approximately 250 million euro, comprising
52 million euro income tax, 48 million euro social security
contributions paid by employees and 150 million euro
social security taxes and payroll taxes paid by employers.
In 2008 we calculated that the revenues from excise, VAT
and income-related contributions due to beer production
and sales were 678 million euro.
The brewing sector share in overall value-added arising
from the production and sale of beer is 43%. This is
much higher than the share of direct employment in
breweries as a fraction of total employment due to beer
production and sales in the Czech Republic (16%). This
means that productivity in the brewing sector, expressed
in value-added per person employed is relatively high in
comparison with other sectors.
›
Graph 13.4. / Value added due to the production
and sale of beer : 776 million euro
›
Graph 13.5. / Government revenues due to the production
and sale of beer : 669 million euro
›
Source : Ernst & Young calculation (2011)
›
Source : Ernst & Young calculation (2011)
Czech Republic
13
87