Stenogram Sejmu · 2026-09-15

Piotr Górnikiewicz

Kadencja 10 · posiedzenie 65 · wypowiedź 193

Brak głosu imiennego z tego dnia, który potwierdzałby klub mówcy.

Pełna wypowiedź

10. kadencja, 65. posiedzenie, 1. dzień (15-09-2026) 6. punkt porządku dziennego: Sprawozdanie Komisji Finansów Publicznych o rządowym projekcie ustawy o zmianie ustawy o podatku akcyzowym (druki nr 2839 i 3065). Poseł Piotr Górnikiewicz: Dziękuję. Panie Marszałku! Panie Ministrze! Głównym celem procedowanej nowelizacji jest kompleksowe uszczelnienie systemu opodatkowania papierosów elektronicznych oraz wyeliminowanie zjawiska omijania obowiązujących przepisów podatkowych. Projekt dąży do jednakowego obciążenia akcyzą wszystkich urządzeń do waporyzacji niezależnie od wykorzystywanej w nich technologii, a także do zrównania traktowania fiskalnego podgrzewaczy i urządzeń wielofunkcyjnych. Zmiany te stanowią konieczną odpowiedź na rynkowe patologie, w ramach których przedsiębiorcy unikali płacenia akcyzy poprzez rozdzielanie elementów e-papierosów, takich jak wymienne wkłady i urządzenia zasilające, na osobno sprzedawane części. Aby zrealizować te założenia, ustawa wprowadza fundamentalne zmiany w definicjach wyrobów akcyzowych, przenosząc ciężar opodatkowania z tzw. gór, czyli wymiennych wkładów z płynem, na doły, a więc urządzenia zasilająco-sterujące. Wkłady jako takie zostają wyłączone z definicji papierosów elektronicznych i nie będą już odrębnie obciążone akcyzą. W zamian podatkiem objęte zostaną wszystkie bazy zasilające i sterujące, nawet te niewyposażone bezpośrednio w system grzewczy. Konsekwencją tej zmiany modelu jest istotne podwyższenie stawek podatkowych. Akcyza na wszystkie urządzenia do waporyzacji, a także zestawy części do tych urządzeń wzrośnie z 40 do 50 zł za sztukę. Analogicznej podwyżce o 10 zł ulegnie doliczenie do akcyzy stawki za płyn zawarty w jednorazowych e-papierosach, co ma zapobiec niepożądanemu zwiększeniu ich dostępności cenowej i popularności względem urządzeń wielorazowych. Ponadto od 1 stycznia 2027 r. stawka akcyzy na sam płyn do papierosów elektronicznych zostanie znacznie podniesiona ze 1,80 zł do 2,20 zł za każdy mililitr. Oceniając zaproponowane rozwiązania po etapie prac komisyjnych, należy stanowczo poprzeć kroki zmierzające do uszczelnienia systemu podatkowego i wyeliminowania luk prawnych, które dotychczas pozwalały na unikanie opodatkowania przez sztuczny arbitraż konstrukcyjny. Neutralność technologiczna przepisów i równe traktowanie wszystkich wyrobów służących do waporyzacji to sprawiedliwy i niezbędny kierunek działań legislacyjnych. Dostrzegamy oczywiście liczne obawy zgłaszane w toku konsultacji przez polskie organizacje branżowe. Zdajemy sobie sprawę z ponoszonego przez rynek ryzyka dalszego rozrostu szarej strefy i przeniesienia handlu do niekontrolowanych kanałów internetowych. Mimo tych rynkowych uwag nadrzędnym obowiązkiem państwa pozostaje uregulowanie rynku, który w obecnym kształcie wymyka się spod kontroli ze szkodą dla budżetu państwa oraz zdrowia publicznego. Biorąc pod uwagę potrzebę ukrócenia nieprawidłowości w obrocie e-papierosami i ujednolicenia zasad opodatkowania, przejrzystość dodaną na etapie prac komisji oraz potrzebę ochrony społeczeństwa przed niekontrolowanym zalewem tanich używek, proponowane systemowe zmiany należy znać za krok uzasadniony. Z tego względu Klub Parlamentarny Polska 2050 będzie głosował za przyjęciem tego projektu. Dziękuję. (Oklaski) Przebieg posiedzenia

Otwórz zachowany oryginał · Źródło urzędowe

Dowód treści wypowiedzi

Dowód kolejności na liście dnia

Kontekst w stenogramie

1. (1.43ms; exec 1.4 + fetch 0.03; rows 1) SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, d…

2. (0.79ms; exec 0.78 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

3. (0.56ms; exec 0.55 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2774 ORDER BY ordinal

4. (0.71ms; exec 0.69 + fetch 0.02; rows 4) SELECT statement.object_id, statement.statement_number, statement.speaker_name, dayStatement.ordinal FROM sejm_transcrip…

5. (0.81ms; exec 0.8 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…

6. (0.74ms; exec 0.73 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

7. (0.54ms; exec 0.53 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2772 ORDER BY ordinal

8. (0.74ms; exec 0.73 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…

9. (0.76ms; exec 0.74 + fetch 0.02; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

10. (0.57ms; exec 0.56 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2773 ORDER BY ordinal

11. (0.78ms; exec 0.77 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…

12. (0.69ms; exec 0.68 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

13. (0.4ms; exec 0.4 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2775 ORDER BY ordinal

14. (0.58ms; exec 0.57 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.obje…

15. (0.58ms; exec 0.57 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extracti…

16. (0.41ms; exec 0.4 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2776 ORDER BY ordinal

17. (2.74ms; exec 2.72 + fetch 0.01; rows 0) SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_vote…

1. (1.43ms; exec 1.4 + fetch 0.03; rows 1) SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, day.object_id AS day_id, day.term, day.proceeding_number, day.source_date, day.current_revision_id AS day_revision_id, dayStatement.ordinal, dayEvidence.id AS list_evidence_id, dayEvidence.selector_type AS list_selector_type, dayEvidence.selector AS list_selector, dayFetch.id AS list_fetch_id, dayFetch.requested_url AS list_source_url, dayArtifact.sha256 AS list_sha256, binding.artifact_id, binding.evidence_id AS transcript_evidence_id, transcriptEvidence.selector_type AS transcript_selector_type, transcriptEvidence.selector AS transcript_selector, transcriptFetch.id AS transcript_fetch_id, transcriptFetch.requested_url AS transcript_source_url, artifact.sha256 AS transcript_sha256, artifact.detected_mime, artifact.byte_size FROM sejm_statements s JOIN sejm_transcript_days day ON day.object_id = s.transcript_day_id LEFT JOIN sejm_mp_identities mp ON mp.term = day.term AND mp.mp_number = s.source_member_id LEFT JOIN sejm_transcript_day_statements dayStatement ON dayStatement.day_id = day.object_id AND dayStatement.day_revision_id = day.current_revision_id AND dayStatement.statement_id = s.object_id LEFT JOIN evidence dayEvidence ON dayEvidence.id = dayStatement.evidence_id LEFT JOIN fetches dayFetch ON dayFetch.id = dayEvidence.fetch_id LEFT JOIN artifacts dayArtifact ON dayArtifact.id = dayEvidence.artifact_id LEFT JOIN documents document ON document.owner_object_id = day.object_id AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', s.statement_number) LEFT JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) LEFT JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL LEFT JOIN evidence transcriptEvidence ON transcriptEvidence.id = binding.evidence_id LEFT JOIN fetches transcriptFetch ON transcriptFetch.id = transcriptEvidence.fetch_id LEFT JOIN artifacts artifact ON artifact.id = binding.artifact_id WHERE s.object_id = 11538 LIMIT 1

2. (0.79ms; exec 0.78 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10620 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

3. (0.56ms; exec 0.55 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2774 ORDER BY ordinal

4. (0.71ms; exec 0.69 + fetch 0.02; rows 4) SELECT statement.object_id, statement.statement_number, statement.speaker_name, dayStatement.ordinal FROM sejm_transcript_day_statements dayStatement JOIN sejm_statements statement ON statement.object_id = dayStatement.statement_id WHERE dayStatement.day_id = 11344 AND dayStatement.day_revision_id = 10904 AND dayStatement.ordinal BETWEEN 191 AND 195 AND statement.object_id <> 11538 ORDER BY dayStatement.ordinal

5. (0.81ms; exec 0.8 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 191) LIMIT 1

6. (0.74ms; exec 0.73 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10618 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

7. (0.54ms; exec 0.53 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2772 ORDER BY ordinal

8. (0.74ms; exec 0.73 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 192) LIMIT 1

9. (0.76ms; exec 0.74 + fetch 0.02; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10619 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

10. (0.57ms; exec 0.56 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2773 ORDER BY ordinal

11. (0.78ms; exec 0.77 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 194) LIMIT 1

12. (0.69ms; exec 0.68 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10627 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

13. (0.4ms; exec 0.4 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2775 ORDER BY ordinal

14. (0.58ms; exec 0.57 + fetch 0.01; rows 1) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 195) LIMIT 1

15. (0.58ms; exec 0.57 + fetch 0.01; rows 1) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = 10628 AND run.state = 'completed' ORDER BY CASE extraction.quality_state WHEN 'success' THEN 0 WHEN 'unreadable' THEN 1 ELSE 2 END, run.finished_at DESC, extraction.id DESC LIMIT 1

16. (0.41ms; exec 0.4 + fetch 0.01; rows 1) SELECT source_text FROM text_segments WHERE extraction_id = 2776 ORDER BY ordinal

17. (2.74ms; exec 2.72 + fetch 0.01; rows 0) SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_votes vote ON vote.object_id = individual.vote_id AND vote.current_revision_id = individual.vote_revision_id JOIN object_revisions revision ON revision.id = vote.current_revision_id JOIN evidence e ON e.id = individual.evidence_id JOIN fetches f ON f.id = e.fetch_id WHERE vote.term = 10 AND vote.sitting_number = 65 AND individual.mp_number = 112 AND LEFT(JSON_VALUE(revision.snapshot, '$.date'), 10) = '2026-09-15' AND individual.raw_club IS NOT NULL AND individual.raw_club <> '' ORDER BY vote.voting_number DESC

2.74ms SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes indiv…

1.43ms SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.objec…

0.81ms SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.documen…

2.74ms SELECT individual.raw_club, individual.evidence_id, f.requested_url FROM sejm_individual_votes individual JOIN sejm_votes vote ON vote.object_id = individual.vote_id AND vote.current_revision_id = individual.vote_revision_id JOIN object_revisions revision ON revision.id = vote.current_revision_id JOIN evidence e ON e.id = individual.evidence_id JOIN fetches f ON f.id = e.fetch_id WHERE vote.term = 10 AND vote.sitting_number = 65 AND individual.mp_number = 112 AND LEFT(JSON_VALUE(revision.snapshot, '$.date'), 10) = '2026-09-15' AND individual.raw_club IS NOT NULL AND individual.raw_club <> '' ORDER BY vote.voting_number DESC

1.43ms SELECT s.object_id AS statement_id, s.statement_number, s.speaker_name, s.source_member_id, mp.object_id AS member_id, day.object_id AS day_id, day.term, day.proceeding_number, day.source_date, day.current_revision_id AS day_revision_id, dayStatement.ordinal, dayEvidence.id AS list_evidence_id, dayEvidence.selector_type AS list_selector_type, dayEvidence.selector AS list_selector, dayFetch.id AS list_fetch_id, dayFetch.requested_url AS list_source_url, dayArtifact.sha256 AS list_sha256, binding.artifact_id, binding.evidence_id AS transcript_evidence_id, transcriptEvidence.selector_type AS transcript_selector_type, transcriptEvidence.selector AS transcript_selector, transcriptFetch.id AS transcript_fetch_id, transcriptFetch.requested_url AS transcript_source_url, artifact.sha256 AS transcript_sha256, artifact.detected_mime, artifact.byte_size FROM sejm_statements s JOIN sejm_transcript_days day ON day.object_id = s.transcript_day_id LEFT JOIN sejm_mp_identities mp ON mp.term = day.term AND mp.mp_number = s.source_member_id LEFT JOIN sejm_transcript_day_statements dayStatement ON dayStatement.day_id = day.object_id AND dayStatement.day_revision_id = day.current_revision_id AND dayStatement.statement_id = s.object_id LEFT JOIN evidence dayEvidence ON dayEvidence.id = dayStatement.evidence_id LEFT JOIN fetches dayFetch ON dayFetch.id = dayEvidence.fetch_id LEFT JOIN artifacts dayArtifact ON dayArtifact.id = dayEvidence.artifact_id LEFT JOIN documents document ON document.owner_object_id = day.object_id AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', s.statement_number) LEFT JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) LEFT JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL LEFT JOIN evidence transcriptEvidence ON transcriptEvidence.id = binding.evidence_id LEFT JOIN fetches transcriptFetch ON transcriptFetch.id = transcriptEvidence.fetch_id LEFT JOIN artifacts artifact ON artifact.id = binding.artifact_id WHERE s.object_id = 11538 LIMIT 1

0.81ms SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = 'html' AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = 11344 AND document.document_kind = 'statement_transcript' AND document.source_document_key = CONCAT('sejm:statement:', 191) LIMIT 1

5× (3.56ms) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing…

5× (2.48ms) SELECT source_text FROM text_segments WHERE extraction_id = ? ORDER BY ordinal

4× (2.91ms) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON versi…

5× (3.56ms) SELECT extraction.id, extraction.quality_state FROM extractions extraction JOIN processing_runs run ON run.id = extraction.run_id WHERE extraction.source_artifact_id = ? AND run.state = ? ORDER BY CASE extraction.quality_state WHEN ? THEN ? WHEN ? THEN ? ELSE ? END, run.finished_at DESC, extraction.id DESC LIMIT ?

5× (2.48ms) SELECT source_text FROM text_segments WHERE extraction_id = ? ORDER BY ordinal

4× (2.91ms) SELECT binding.artifact_id FROM documents document JOIN document_versions version ON version.document_id = document.object_id AND version.sequence_no = (SELECT MAX(latest.sequence_no) FROM document_versions latest WHERE latest.document_id = document.object_id) JOIN document_version_artifacts binding ON binding.version_id = version.object_id AND binding.role = ? AND binding.current_selector_sha IS NOT NULL WHERE document.owner_object_id = ? AND document.document_kind = ? AND document.source_document_key = CONCAT(?, ?) LIMIT ?

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