every province Autonomous Region municipality directly under the Central Government Finance Department of cities specifically designated in the state plan game State Administration of Taxation,Finance Bureau of Xinjiang production and Construction Corps

In order to guide rational consumption,Approved by the State Council,The matters related to the adjustment of cosmetics consumption tax policy are hereby notified as follows

one Cancel the general beauty Consumption tax on cosmetic cosmetics,take Cosmetics Name of tax item changed to High grade cosmetics .The scope of levy includes high-end beauty Cosmetic cosmetics High grade skin care cosmetics and complete sets of cosmetics.Tax rate adjusted to15%.

High grade beauty Cosmetic cosmetics and high-grade skin care cosmetics refer to the production Import Link sales Tax payment Price Excluding VAT stay10element/milliliter gram or15element/slice Zhang And above beauty Cosmetic and skin care cosmetics.

two This notice is from2016year10month1Effective from.

treasury department State Administration of Taxation

2016year9month30day