摘要
With the continuous improvement of people＇s income level,cosmetic industry developes rapidly in China.The author carried out a research on the current consumption tax policy of cosmetics,taking the increasingly serious consumption spillover phenomenon as the breakthrough point and found that there are some problems in the tax rate and the way of collection. The author also expounded the necessity of the reform of the consumption tax from several aspects.First, consumption spillover causes crime and fake products damage consumers＇ interests.Second, the loss of financial revenue and the general trend of economic globalization require the reform of tax policy.
