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高档化妆品什么时候交消费税
释义
法律分析:《消费税暂行条例》规定,一般应税消费品均在进口、生产销售、委托加工环节缴纳消费税。
《消费税暂行条例》规定,一般应税消费品均在进口、生产销售、委托加工环节缴纳消费税。化妆品也不例外。
特殊的,卷烟在批发环节加征一道消费税。金银首饰在零售环节征收消费税。
法律依据:《中华人民共和国消费税暂行条例》第十五条 纳税人进口应税消费品,应当自海关填发海关进口消费税专用缴款书之日起15日内缴纳税款。
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更新时间:2025/11/30 13:57:00