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Management Science and Research

Management Science and Research is an international comprehensive professional academic journal of Ivy Publisher, concerning the development of management science technology and research, on the combination of management science theory and modern industrial technology. The main focus of the journal is the academic papers and comments of latest management science theory and method research improvement in the fields of nature science, engineering t... [More] Management Science and Research is an international comprehensive professional academic journal of Ivy Publisher, concerning the development of management science technology and research, on the combination of management science theory and modern industrial technology. The main focus of the journal is the academic papers and comments of latest management science theory and method research improvement in the fields of nature science, engineering technology, economy and science, report of latest research result in the field of material subject, aiming at providing a good communication platform to transfer, share and discuss the theoretical and technical development of management science for professionals, scholars and researchers in this field, reflecting the academic front level, promote academic change and foster the rapid expansion of management science theory and application technology.

The journal receives manuscripts written in Chinese or English. As for Chinese papers, the following items in English are indispensible parts of the paper: paper title, author(s), author(s)'affiliation(s), abstract and keywords. If this is the first time you contribute an article to the journal, please format your manuscript as per the sample paper and then submit it into the online submission system. Accepted papers will immediately appear online followed by printed hard copies by Ivy Publisher globally. Therefore, the contributions should not be related to secret. The author takes sole responsibility for his views.

ISSN Print:2326-8689

ISSN Online:2326-8727

Email:msr@ivypub.org

Website: http://www.ivypub.org/msr/

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Paper Infomation

A Brief Discussion on Consumption Tax Planning for Cosmetics Enterprises

Full Text(PDF, 38KB)

Author: Dianmei Gu, Meng Wang, Fang He

Abstract: As a vital component of China's consumer market, the cosmetics industry has experienced rapid growth in recent years, driven by both policy incentives and consumption upgrading. However, the consumption tax—a significant tax burden for cosmetics enterprises—is directly embedded in product pricing, impacting corporate profitability and market competitiveness. Based on the current consumption tax framework and industry-specific characteristics, this paper systematically explores tax planning strategies for cosmetics enterprises from multiple dimensions, including product pricing, sales models, and settlement methods. Through case studies and practical recommendations, it proposes actionable planning pathways for enterprises to optimize tax burdens legally and compliantly. This research provides theoretical support and practical references for sustainable development in the cosmetics industry.

Keywords: Cosmetics Enterprises; Sales Models; Tax Planning

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