How to calculate consumption tax on imported high-end cosmetics for sale?

According to my country’s tax laws and related policies, the consumption tax rate for high-end cosmetics is 15%. The objects of my country’s consumption tax are roughly divided into There are five major categories, among which high-end cosmetics belong to luxury goods and non-necessities of life, and are levied at a proportional tax rate of 15%; currently, the consumption tax on ordinary beauty and cosmetics has been cancelled, and the "cosmetics" in the scope of taxation have been changed. It is "high-end cosmetics", including high-end beauty, cosmetics, high-end skin care cosmetics and complete sets of cosmetics.

The calculation is as follows:

The sales amount is the taxpayer's sales of taxable consumer goods to purchases The total price and extra-price fees collected by the buyer do not include the value-added tax charged to the buyer. Extra-price fees refer to funds, fund-raising fees, returned profits, subsidies, default fees, handling fees, packaging fees, and reserves collected outside the price. fees, quality fees, transportation and handling fees, collection fees and other extra-price fees of various natures.

(1) If taxpayers produce taxable consumer goods for their own use, the sales volume shall be determined based on the prices of similar consumer goods. , at this time, consumption tax can be saved by determining a lower price. In the absence of sales prices for similar consumer goods, determine it based on the component taxable price. The component taxable price is: component taxable price = (cost + profit)/ (1-Consumption tax rate).

(2) When entrusting the processing of taxable consumer goods, the sales volume is determined based on the price of similar consumer goods of the entrusted party. At this time, the entrusting party can cooperate with the entrusted party to obtain savings when determining the price. To take advantage of tax opportunities, use price determination as a means of tax saving. If there is no sales price for similar consumer goods, it will be determined based on the composition tax price. The composition tax price = (material cost + processing fee)/(1-consumption tax rate).

(3) For imported taxable consumer goods, the amount of consumption tax payable shall be determined based on the component taxable price. The component taxable price = (dutiable price + tariff)/(1-consumption tax rate).

What is the scope of consumption tax for cosmetics?

According to the "Notice on the Collection Scope of New and Adjusted Consumption Tax Items" attached to the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving Consumption Tax Policies": "Eight , Cosmetics The taxable scope of this tax item includes all types of beauty and modification cosmetics, high-end skin care cosmetics and complete sets of cosmetics. Beauty and modification cosmetics refer to perfumes, perfume essences, powders, lipsticks, nail polish, rouge, eyebrow pencils, and lip pencils , blue eye oil, eyelashes and complete sets of cosmetics. Make-up oil, remover oil and oil paint used by stage, drama, film and television actors for makeup are not within the scope of this tax item. The scope of collection of high-end skin care cosmetics will be formulated separately."

2. According to the "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Consumption Tax Policy on Cosmetics": "1. The consumption tax on ordinary beauty and cosmetic cosmetics will be cancelled, and the name of the tax item "cosmetics" will be changed to "high-end cosmetics". Collection The scope includes high-end beauty, modification cosmetics, high-end skin care cosmetics and complete sets of cosmetics. The tax rate is adjusted to 15%.

High-end beauty, modification cosmetics and high-end skin care cosmetics refer to sales in the production (import) stage ( Beauty, cosmetics and skin care cosmetics with a tax-paid price (excluding value-added tax) of 10 yuan/ml (gram) or 15 yuan/piece (sheet) and above.