Announcement of the State Administration of Taxation on Matters concerning the Collection of Consumption Tax on High-Grade Cosmetics | | 国家税务总局关于高档化妆品消费税征收管理事项的公告 |
(Announcement No. 66 [2016] of the State Administration of Taxation) | | (国家税务总局公告2016年第66号) |
In accordance with the Notice of the Ministry of Finance and the State Administration of Taxation on Adjusting the Consumption Tax Policies for Cosmetics (No. 103 [2016], Ministry of Finance), the matters concerning the collection of consumption tax on high-grade cosmetics are hereby announced as follows: | | 根据《财政部 国家税务总局关于调整化妆品消费税政策的通知》(财税〔2016〕103号),现将高档化妆品消费税征收管理事项公告如下: |
I. The relevant contents on “cosmetics” in theinstructions for completing Consumption Tax Returns of Other Taxable Consumer Goods, Annex 2 to the Announcement of the State Administration of Taxation on Issues concerning the Adjustments to Consumption Tax Returns (Announcement No. 72 [2014], SAT), are adjusted. See the Annex for the adjusted forms and the instructions for completing the form. ...... | | 一、调整《国家税务总局关于调整消费税纳税申报表有关问题的公告》(国家税务总局公告2014年第72号)附件2《其他应税消费品消费税纳税申报表》填写说明中“化妆品”相关内容,调整后的表式及填写说明见附件。 ...... |
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