Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Adjusting Cosmetic Consumption Tax Policy

first

Cancel the consumption tax on ordinary beauty and decorative cosmetics and change the name of "cosmetics" to "high-grade cosmetics". The scope of collection includes advanced beauty, modified cosmetics, advanced skin care cosmetics and complete sets of cosmetics. The tax rate is adjusted to 15%.

High-grade beauty cosmetics, modified cosmetics and high-grade skin care cosmetics refer to those whose sales (duty paid) price (excluding VAT) is 10 yuan/ml (g) or 15 yuan/tablet (tablet) or above.