I. Price factor
Price is one of the important factors to judge high-grade cosmetics. High-end cosmetics often use more expensive and higher quality raw materials, and the production process is more complicated, so the price is usually higher. The specific price standard will vary according to different product types and market positioning.
Second, the quality factor.
Quality is another important sign of high-grade cosmetics. High-grade cosmetics pay attention to the quality and effect of products, and often ensure the safety and effectiveness of products through professional research and development and strict production process control. At the same time, high-grade cosmetics will also pay attention to the packaging and design of products to improve the overall quality of products.
Third, brand awareness.
Brand awareness is also one of the important factors to judge high-end cosmetics. Well-known brands usually have high market awareness and reputation, and their products have great sales and influence in the market. High-end cosmetics brands usually have a long history and profound cultural background, which can provide consumers with more professional and high-quality services.
To sum up:
The definition standard of consumption tax on high-grade cosmetics is mainly based on the price, quality and brand awareness of products. High-end cosmetics have a unique competitive advantage in the market because of their high price, excellent quality and high brand awareness.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Consumption Tax
Article 7 provides that:
Taxpayers selling taxable consumer goods shall calculate the taxable amount according to the sales amount and the tax rate stipulated in these regulations. The sales volume of taxable consumer goods refers to the total price and extra-price expenses charged by taxpayers to buyers for selling taxable consumer goods.
Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC)
Article 14 stipulates:
The "out-of-price expenses" mentioned in Article 7 of the Regulations refer to handling fees, subsidies, funds, agency fees, profit return, incentive fees, liquidated damages, late fees, deferred payment of interest, compensation, collection of money, advance payment, packaging fees, chartering, reserve fees, quality fees, transportation and handling fees and other out-of-price expenses of various nature.