According to the Notes on the Collection Scope of New and Adjusted Tax Items of Consumption Tax:
Article 8? cosmetics
The collection scope of this tax item includes all kinds of beauty, modified cosmetics, high-grade skin care cosmetics and complete sets of cosmetics.
Cosmetic and decorative cosmetics refer to perfume, perfume essence, powder, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eyelashes and complete sets of cosmetics.
The makeup oil, unloading oil and oil paint used by stage, drama, film and television actors for makeup do not belong to the scope of this tax item.
The collection scope of high-grade skin care cosmetics shall be formulated separately.
Extended data
The Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Adjusting and Perfecting the Consumption Tax Policy stipulates that:
Rule number two? About taxpayers
Units and individuals that produce, commission and import the above-mentioned newly-added taxable consumer goods within the territory of the People's Republic of China are taxpayers of consumption tax, and shall declare and pay consumption tax in accordance with the Provisional Regulations of the People's Republic of China on Consumption Tax (hereinafter referred to as the Regulations) and the provisions of this notice.
Rule number three? About canceling tax items
Cancel the tax item of skin care and hair care products, and include high-grade skin care cosmetics that originally belonged to the tax scope of skin care and hair care products in the cosmetics tax item.
State Taxation Administration of The People's Republic of China-Notes on the scope of new and adjusted tax items for consumption tax