高档化妆品什么时候交消费税-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	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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