The Study Of China’s Cosmetics Consumption Tax Based On The Fair View

With the rapid development of economy in our country in recent years, thecosmetics market is developing rapidly. In2013, our country’s cosmetics retail valuereached to162.49billion RMB, up21.3%year on year, and China overtakes Japan asthe world’s second largest cosmetics consumer. It has been30years since thebeginning of China’s reform and opening-up, China’s cosmetics market sales grows atan average annual rate of23.8%during this period, far higher than the growth rate ofGDP.Those original luxury cosmetics has become now the majority of peoplenecessities of life. But the cosmetics market is also accompanied by the emergence ofa series of problems at the same time. Although most of the cosmetics have becomethe necessities of daily life, the tax rate of cosmetics is as high as30%. The highcosmetic tax violates levying purpose and principle of tax fairness of the consumptiontax "forbidden in requisition" and "adjust the direction of consumption",and also notconducive to the rapid development of cosmetic industry.At the same time, there are certain problems existing in current consumption taxsuch as the classification is not scientific,tax method is considered as unreasonableand the difference of "vacancy" and "offside" of both imported and domestic cosmeticmakes the cosmetic tax even more unreasonable.And all of those problems are gettingworse. The article raises the present problem embarking from the tax fair principleand combining theoretical and practical analysis method of cosmetics in theconsumption tax in our country, the article gives the policy suggestions to solve theproblem in view of the existing problems. To make system of consumption tax in ourcountry prefect and regulate the fair distribution of income, even promote economicdevelopment and social harmony,this article has very important practical significance.This article is divided into six parts:The first part: introduction. This part mainly explains the research backgroundand significance of cosmetics in the consumption tax in our country and expounds therelated research results at home and abroad, pointing out that the research frameworkof this article.The second part:study on the development of China’s cosmetics market trend.This part analyzed the development of present situation of China’s cosmetics marketand cosmetics consumer spillover phenomenon in our country starts from cosmeticbasic theoretical knowledge.It reflects the cosmetics market in China has developed rapidly, but also compete insufficiently.Phenomenon that the domestic cosmeticsdevelopment consumption depends on foreign brands and spillover is serious.The third part:study on our country’s cosmetics consumption tax economic effect.In this part, the author gives the definition of cosmetics consumption tax, the overallsituation of taxation in our country, and the meaning of cosmetics consumption tax,and then analyzes the economic effect of the cosmetics consumption tax in China.The fourth part:the problem of cosmetics consumption tax in our country. Thispart is the focus of this article.This part puts forward the following problems of ourcountry’s current cosmetics consumption: high-grade ordinary cosmetics division ofthe hard times, the unreasonable tax and tax rate, high cosmetics consumption tax, themethods of levying tax is not scientific, price has disadvantages and the difference ofconsumption tax regulations on consumption tax towards the domestic and importedcosmetic is not unified, etc., and then through the empirical analysis of the cosmeticsenterprise the article reflects the unreasonable tax link in the enterprise to set upindependent sales company and complete sets of cosmetics by commercial enterpriseassembly details in one of two ways.The fifth part: the corresponding countermeasures and suggestions.this part is thecore part of this article. In the fourth part of the problem the article puts forward thefollowing suggestions: according to the state of cosmetics scientific distinctionbetween high-grade and ordinary cosmetics should be drawn,cancel ordinarycosmetics consumption taxes, reduce the consumption tax,take tax reform insidevalence change of retail chain for tax excluded in price,and strengthen communicationand coordination between the law enforcement departments,customs shoulddistinguish the entity and procedure part ways such as unified import regulations onconsumption tax and excise cosmetics.The sixth part:conclusion. In this part,the author summarizes the full text,highlight the full text writing methods and writing ideas and the article has guidingsignificance to perfect the system of consumption tax in our country.