The scope of consumption tax on cosmetics includes all types of beauty, cosmetics, high-end skin care cosmetics and complete sets of cosmetics.

According to the "Notes on the Collection Scope of New and Adjusted Consumption Tax Items": Article 8: Cosmetics? The scope of this tax item includes all types of beauty, modification cosmetics, high-end skin care cosmetics and complete sets of cosmetics.

?Beauty and modification cosmetics refer to perfume, perfume essence, powder, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, blue eye oil, eyelashes and complete sets of cosmetics.

? Makeup oil, remover oil, and oil paint used by stage, drama, film and television actors for makeup are not included in the scope of this tax item.

The tax collection scope for high-end skin care cosmetics will be formulated separately.

The expanded information "Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting and Improving Consumption Tax Policies" stipulates: Article 2: Regarding taxpayers who produce, commission processing, and import the above-mentioned newly taxable consumer goods within the territory of the People's Republic of China

Units and individuals are taxpayers of consumption tax and should declare and pay consumption tax in accordance with the "Interim Regulations of the People's Republic of China on Consumption Tax" (hereinafter referred to as the Regulations) and this notice.

?Article 3? Regarding the cancellation of tax items? The tax items for skin care and hair care products will be cancelled, and high-end skin care cosmetics that originally fell within the tax scope of skin care and hair care products will be included in the cosmetics tax items.