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2006年3月21日,国家财政部和税务总局联合发出通知,对我国现行消费税的税目、税率进行调整,从4月1日起取消护肤护发品的消费税。这是我国12年来最大的一次消费税调整,对于美容化妆品行业来说,也算得上是行业年度大事。1994年税费改革时,国家将化妆品分为化妆品(彩妆品)和护肤护发品,分别征收30%和17%的消费税,对行业最大的影响就是限制了化妆品的消费水平,对市场的增长也造成一定的影响。1999年,国家主管部门将护肤护发品的消费税率下调8%。但经过几年的
On March 21, 2006, the Ministry of Finance and the State Administration of Taxation jointly issued a circular to adjust the tax items and tax rates of the current consumption tax in our country and abolish the consumption tax on skin care products from April 1. This is China’s largest consumption tax adjustment in 12 years, for the cosmetics industry, it can be regarded as the industry’s annual event. In the tax and fee reform in 1994, the state divided cosmetics into cosmetics (cosmetics) and skin care and hair care products, respectively levied 30% and 17% consumption tax. The biggest impact on the industry was to limit the consumption level of cosmetics and increase the market Also caused a certain impact. In 1999, the national authorities cut the consumption tax rate for skin care and hair care products by 8%. But after a few years