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【简答题】
某日用品生产企业(以下简称A企业)主要从事化妆品和护肤护发品的生产。由于市场上同类产品繁多,为了吸引消费者的眼球、扩大销量,A企业决定将化妆品与护肤品包装成成套产品进行销售。2010年,化妆品的销售额为200万元,护肤品的销售额为180万元,包装物销售收入为50万元,包装物的成本为5万元。请从税收的角度分析,A企业的销售方案是否最佳?若不是,请设计能合理降低企业税负的筹划方案。(化妆品的消费税税率为30%)
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