香水精是应税消费品么-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	香水精是应税消费品么
释义	目前消费税的税目如下：1、烟，2、酒，3、化妆品，4、贵重首饰及珠宝玉石，5、鞭炮、焰火，6、成品油，7、摩托车，8、小汽车，9、高尔夫球及球具，10、高档手表，11、游艇，12、木制一次性筷子，13、实木地板，14、电池，15、涂料。法律依据：《国家税务总局关于印发〈消费税征收范围注释〉的通知》第三条第一项香水、香水精是指以酒精和香精为主要原料混合配制而成的液体芳香类化妆品。
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