Ordinary cosmetics no longer levy consumption tax rate of high-end cosmetics decreased from 30% to 1-ghost observer

No ordinary cosmetics consumption tax rate from 30% to 15% high-end cosmetics cosmetics on the adjustment of consumption tax policy notice tax 2016 No. 103 provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the State Administration of Taxation, the Finance Bureau of Xinjiang production and Construction Corps in order to guide the rational consumption, approved by the State Council. The cosmetics consumption tax policy adjustment on the matter as follows: first, the abolition of the ordinary beauty, modification of cosmetics consumption tax, "cosmetics" tax name to "high-end cosmetics". The scope of the collection includes high-end beauty, modified cosmetics, high-grade skin care cosmetics and cosmetics. Tax rate adjusted to 15%. (Sina Finance note: previously, cosmetics are generally levied 30% of the consumption tax High-end beauty, cosmetic modification and high-end skin care cosmetics refers to the production (import) sales price (tax payment) (excluding VAT) in 10 ml (g) or 15 yuan tablet (Zhang) and more beauty, skin care cosmetics and cosmetic modification. Two. This Circular shall be implemented as of October 1, 2016. The Ministry of Finance and the State Administration of Taxation on September 30, 2016 read: previously, cosmetic skin care products consumption tax rate is 30%, the taxes payable = sales amount * tax rate. Prior to the definition of the country in general, high-end cosmetics and there is no clear provision. Refers to all kinds of cosmetics, cosmetics, cosmetics and cosmetics. Ordinary cleaning, daily necessities are not. Enter the Sina financial stocks] discussion相关的主题文章: