TF, YSL, Estee Lauder, Lancome, Chanel ... Lipstick.
YSL Saint Laurent lipstick China official website price 320 yuan.
Dior Dior lipstick China official website price 300 yuan.
Armani Armani Lip Glaze China official website Price 3 10 yuan.
You have definitely eaten Amway from major beauty bloggers.
Everyone quietly joined the shopping cart to pay, and now they have been talking and being fairies!
But ... did you know that a lipstick from 300 yuan actually needs 200 yuan? ........
If there is no tax, how can lipstick be so expensive? ......
Today we will talk about the things behind the price of cosmetics ~
Let's take a look at a notice on adjusting the cosmetic consumption tax policy issued by the Ministry of Finance last June 10.
As soon as this notice came out, major international brands, such as Estee Lauder, Dior, Lancome, Saint Laurent and so on. , announced the price reduction to deal with the adjustment of cosmetics consumption tax. It is said that the biggest drop reached 18%?
But the price reduction is to reduce the price, not to pay taxes. Now there is a clear definition of "high-end" cosmetics.
Regardless of domestic or imported cosmetics, consumption tax is levied only on high-grade cosmetics whose duty-paid price (excluding VAT) is above 10 yuan/ml (g) or 15 yuan/tablet (tablet). The consumption tax on high-grade cosmetics was reduced from 30% to 15%.
According to this notice, a lipstick is counted as 3 grams, and the lipstick whose duty-paid price exceeds that of 30 yuan is regarded as a luxury. ..
So what taxes did a lipstick sold in 300 yuan pay?
If the CIF price of a lipstick is 100 yuan (including transportation fee and insurance fee before shipment to China Customs).
Tariff =100× 10% =10 yuan (the tariff rate of lip cosmetics is10%).
Taxable value = (customs paid price+tariff) /( 1- consumption tax rate) = (10+10)/(1-kloc-0/5%) =18.
Import value-added tax =141.2× 17% = 24 yuan (the value-added tax is17%).
Import consumption tax =141.2×15% = 21.1yuan.
Therefore, the entry price of this lipstick is100+10+24+21.1=155.1Yuan.
Total tax burden = 55.1÷155.5438+0 = 35.5%.
So, you see, every lipstick you buy, 1/3 is all tax! ! !
This is still the tax burden after the consumption tax is reduced. Almost half of the lipsticks you bought were taxed before the price dropped.
Many people may not have heard of consumption tax. Consumption tax is an in-price tax, which is directly included in the commodity price. When you buy something, you generally don't know if you have paid the consumption tax.
Unlike a tax, the payroll says no, and some local tax bureaus will send you a list to tell you how much meat you cut in a year.
Although humble, consumption tax is a big tax, ranking third after value-added tax and enterprise income tax.
20 16 tax
The value-added tax is 4071.200 million yuan.
Enterprise income tax is 2,885 billion yuan.
Domestic consumption tax1021700 million yuan.
Value-added tax and consumption tax on imported goods 1278 1 100 million yuan.
The consumption tax on cosmetics started from 1994, when cosmetics were regarded as non-necessities of life. In other words, cosmetics are regarded as luxury goods.
But the point is,
Cosmetics were a luxury in those days.
Today, it has already become a fast-moving consumer goods.
Which girl doesn't have a lipstick yet, it's not unusual to have ten, as long as she can be a fairy, it's beautiful!
In 20 15, the retail transaction scale of China cosmetics market exceeded 300 billion. If it is less, according to the comprehensive tax rate of 30%, it will also contribute 90 billion tax revenue.
The lipstick foundation painted by girls is actually a pillar of our national finance!
Another function of consumption tax is to guide rational consumption.
For example, the consumption tax on disposable wooden chopsticks and refined oil is to protect the environment; The consumption tax on alcohol and tobacco is for people's health.
However, wearing cosmetics can not only eat two more bites of lead, but also seems to be harmless to people, themselves and the environment, haha. ....
After what Cai said, will you buy more irrationally at "12 12"?
Let's talk about your opinion ~