Research On The Impact Of Consumption Tax Policy Adjustment On The Cosmetic Industry

Consumption tax has always had the characteristics of “containment prohibition”and “guided consumption”.The general tax rate is set higher,which is one of the taxes of turnover tax,and at the same time,it is also an in-value tax,which has the characteristics of easy transfer.With the improvement of social production level and the change of consumer spending habits,cosmetics gradually get rid of the title of“non-living necessities” and become a daily necessities,an important part of merchandise retailing,and an important force for stimulating domestic demand.In the content of the Third Plenary Session of the 18 th CPC Central Committee,it is required to improve the taxation system,and clearly propose to adjust the scope,link and tax rate of consumption tax,and to include high-energy,high-pollution products and some high-end consumer goods.,laid the foundation for the reform of the consumption tax.In 2016,the cosmetics consumption tax ushered in a major adjustment,involving the production(import)tax rate,changes in tax purposes,and subsequent changes in e-commerce platforms,personal access to cosmetics and other policies.This paper takes the adjustment of cosmetics consumption tax policy as the background,and takes cosmax company as an example to introduce the development of the cosmetics industry.Through the analysis of the consumption tax policy of cosmetics and its application analysis,it discusses the adjustment of cosmetics consumption tax policy to the production and sales of cosmetics industry.influences.First,the method of determining the unit price of cosmetics according to the unit price is not only simple and clear,but also reflects the fairness of the policy.However,the standard currently has the disadvantages of “offside” and “missing”.Second,the reduction in the tax rate has led to a reduction in the consumption tax burden,which has led to a decline in the price of cosmetics.But the effect is not obvious for high-end skin care products.Third,the adjustment of cross-border e-commerce and postal tax policies has made the import channels of cosmetics from the two types of goods tax and postal tax into goods tax,cross-border e-commerce comprehensive tax rate and postal tax.According to the analysis of this paper,It is concluded that cosmetics are most beneficial through the sale of cosmetics through cross-border e-commerce,but there are still taxation risks.Fourth,the adjustment of theconsumption tax policy for cosmetics has a certain inhibitory effect on Haitao’s wind,which is conducive to boosting domestic demand and promoting consumption.Finally,this paper puts forward some suggestions for improving China’s consumption tax system,promoting the further development of China’s cosmetics industry and promoting consumption.