1. whether the consumption tax rate of cosmetics is 15% or 3% is applicable to the calculation of consumption tax for packaged cosmetics: payable consumption tax = sales of taxable consumer goods × applicable tax rate. The current applicable tax rate is 15%. Consumption tax is a general term for all kinds of taxes that take the turnover of taxable consumer goods as the object of taxation. In-price tax is implemented, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, in the wholesale, retail and other links, because the price already includes consumption tax, there is no need to pay consumption tax, and the tax is ultimately borne by consumers. Taxpayers of consumption tax are units and individuals that produce, commission, retail and import taxable consumer goods stipulated in the Provisional Regulations of the People's Republic of China on Consumption Tax. Consumption tax is a kind of turnover tax levied on units and individuals engaged in the production and import of taxable consumer goods in China, and an indirect tax levied on specific consumer goods and consumption behaviors in specific links. Consumption tax is a tax levied on a few consumer goods on the basis of general value-added tax on goods, mainly to adjust product structure, guide consumption direction and ensure national fiscal revenue.

ii. how to calculate the consumption tax on cosmetics (I) taxpayers of consumption tax are all kinds of enterprises, units and individuals that produce, commission and import taxable consumer goods in China. The consumption tax rate of cosmetics is 3%. The calculation is as follows: the sales amount is the total price and extra-price expenses charged by the taxpayer to the buyer for selling taxable consumer goods, excluding the value-added tax charged to the buyer. Out-of-price expenses refer to funds, collection fees, return profits, subsidies, breach of contract fees, handling fees, packaging fees, reserve fees, quality fees, transportation and handling fees, collection fees and other out-of-price expenses of various nature. (1) Taxpayers produce taxable consumer goods for their own use, and the sales amount is determined according to the price of similar consumer goods. At this time, the consumption tax can be saved by determining the price at a lower level. In the absence of the sales price of similar consumer goods, it is determined according to the composition of taxable value. The composition of taxable value is: composition of taxable value = (cost+profit) ÷(1- consumption tax rate) (2) When processing taxable consumer goods on commission, the sales amount shall be determined according to the price of similar consumer goods on commission. At this time, the client can cooperate with the trustee to obtain the opportunity of tax saving when determining the price, and use the price determination as a means of tax saving. If there is no sales price of similar consumer goods, it shall be determined according to the composition of taxable value. Composition taxable value = (material cost+processing fee) ÷(1- consumption tax rate) (3) If taxable consumer goods are imported, the payable consumption tax shall be determined according to the composition taxable value. Composition taxable value = (customs duty paid price+tariff) ÷(1- consumption tax rate) (II) Taxation method Consumption tax adopts three taxation methods: ad valorem rate and specific quantity quota, and the combination of ad valorem rate and specific quantity quota. The specific calculation formula is as follows: 1. Tax formula for selling taxable consumer goods Taxable amount from ad valorem = Sales amount of taxable consumer goods × Taxable amount from applicable tax rate = Sales amount of taxable consumer goods × Applicable tax standard 2. Taxable formula of taxable consumer goods for entrusted processing Taxable amount of tax levied ad valorem = Sales price or composition of similar consumer goods taxable value × Taxable amount of taxable consumer goods recovered × Applicable tax standard 3, Tax formula for imported taxable consumer goods Taxable amount ad valorem = Composition of imported taxable consumer goods taxable value× Taxable amount at applicable tax rate = Quantity of imported taxable consumer goods× Applicable tax standard

III. Calculation formula of consumption tax rate Consumption tax (special goods and services tax) is a general term for all kinds of taxes that take the turnover of consumer goods as the tax object. It is a tax levied by the government on consumer goods, which can be levied from wholesalers or retailers. Consumption tax is a typical indirect tax. Consumption tax is a new tax set in turnover tax in 1994. Consumption tax is subject to in-price tax, which is only paid in the production, entrusted processing and import of taxable consumer goods. In the future, because consumption tax is included in the price, it is not necessary to pay consumption tax, and the tax is ultimately borne by consumers. Taxpayers of consumption tax are units and individuals that produce, commission, retail and import taxable consumer goods stipulated in the Provisional Regulations of the People's Republic of China on Consumption Tax. Consumption tax rate table: 1. Cigarettes: The fixed tax rate per TEU (5, cigarettes) is 15 yuan; Standard article (2 pieces) The tax rate for cigarettes with allocation price above 5 yuan is 45%, and the tax rate for cigarettes with allocation price below 5 yuan is 3%; The tax rate of cigars is 25%; Other imported cigarettes and handmade cigarettes are all subject to the 45% tax rate; Cut tobacco is 3%. 2. Wine and alcohol: the tax standard per catty of grain liquor is: .5 yuan+ex-factory price ×25%, and potato liquor is: .5 yuan+ex-factory price ×15%; Yellow rice wine is 24 yuan per ton; The ex-factory price of beer is more than 3, yuan per ton for 25 yuan per ton, and less than 3, yuan for 22 yuan per ton; Other wine tax rate is 1%; The alcohol tax rate is 5%. 3. Cosmetics: The tax rate is 3%. 4. Skin care and hair care products: the tax rate is 8%.(5) Gold and silver jewelry: the tax rate is 5%, and other jewelry and jade jewelry: the tax rate is 1%. 5. Firecrackers and fireworks: The tax rate is 15%. 6. Gasoline: The tax on unleaded gasoline per liter is .2 yuan, and that on leaded gasoline is .28 yuan per liter. 7. Diesel oil: .1 yuan per liter of tax. 8. Automobile tires: The tax rate is 1%. 9. Motorcycles: The tax rate is 1%. 1. Cars: The tax rates are 3%, 5% and 8% respectively. The above is the knowledge about "whether the cosmetic consumption tax rate is 15% or 3%". Consumption tax is calculated for cosmetics in sets, and ad valorem rate is applicable: payable consumption tax = sales of taxable consumer goods × applicable tax rate. The current applicable tax rate is 15%.