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财税〔2016〕103号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局,新疆生产建设兵团财务局:为了引导合理消费,经国务院批准,现将化妆品消费税政策调整有关事项通知如下:一、取消对普通美容、修饰类化妆品征收消费税,将“化妆品”税目名称更名为“高档化妆品”。征收范围包括高档美容、修饰类化妆品、高档护肤类化妆品和成套化妆品。税率调整为15%。高档美容、修饰类化妆品和高档护肤类化妆品是指生产(进口)环节销售(完税)价格(不含增值税)在10元/毫升(克)或15元/
Cai Shui [2016] No. 103 Finance Bureau of the provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan with the State Administration of Taxation and the Finance Bureau of Xinjiang Production and Construction Corps: In order to guide rational consumption, with the approval of the State Council, notice on matters concerning the policy adjustment of cosmetics consumption tax As follows: First, the abolition of ordinary beauty, cosmetic products consumption tax levied, the “cosmetics ” tax item name changed to “high-end cosmetics ”. Collection range includes high-end beauty, cosmetics, high-end skin care cosmetics and complete sets of cosmetics. The tax rate is adjusted to 15%. High-end beauty, cosmetics and high-end cosmetics category refers to the production of cosmetics (import) link sales (tax) price (excluding VAT) at 10 yuan / ml or 15 yuan /