各省、自治区、直辖市税务局,各计划单列市税务局,哈尔滨、沈阳、西安、武汉、广州、成都、长春、南京市税务局: 最近一些地区和部门提出,在实行新税制之前,痱子粉、爽身粉是单独设置子目征收增值税的,不属于护肤护发品的征收范围。实行新税制后,对痱子粉、爽身粉是否征收消费税,《消费税征收范围注释》中不够明确。经研究, Inland Revenue Department of each province, autonomous region and municipality directly under the Central Government, Revenue Department of each city separately listed in the plan, Inland Revenue Department of Harbin, Shenyang, Xi’an, Wuhan, Guangzhou, Chengdu, Changchun and Nanjing: Recently, some regions and departments proposed that before implementing the new tax system, Talcum powder is a separate set sub-VAT levied, do not belong to the scope of the collection of skin care and hair care products. After the implementation of the new tax system, whether the excise tax is imposed on prickly heat powder or talcum powder is not clear enough in “Notes on Scope of Consumption Tax Collection”. After studying,