1. What is the scope of jewelry consumption tax?
Consumption tax refers to all kinds of taxes with the turnover of consumer goods as the object of taxation. This is a tax levied by the government on consumer goods, which can be levied on wholesalers or retailers. Consumption tax is a typical indirect tax.
The collection scope of jewelry consumption tax includes all kinds of gold and silver jewelry and all kinds of jewelry and jade that have been mined, polished and processed. Jewelry can be divided into two categories:
1. Gold and silver jewelry includes all kinds of pure gold and silver jewelry and inlaid jewelry (including artificial gold and silver, synthetic gold and silver jewelry, etc. ) Made of precious and rare materials such as gold, silver, platinum, precious stones, pearls, diamonds, jadeite, corals and agates, other metals and artificial gem.
2. The types of jewelry and jade are: diamond, pearl, turquoise, lapis lazuli, opal, olivine, feldspar, jadeite, nephrite, timely, chalcedony, garnet, zircon, spinel, topaz, tourmaline, chrysoberyl, beryl, corundum, amber, coral, coal jade, tortoise shell, synthetic corundum, synthetic gem, etc.
Belong to the scope of consumption tax collection
Second, the scope of consumption tax collection.
1, production link
(1) Taxable consumer goods produced by taxpayers that are sold overseas shall be taxed at the time of sale.
(2) Taxable consumer goods produced by taxpayers for their own use and used for continuous production of taxable consumer goods shall not be taxed; Other purposes (for the production of non-taxable consumer goods, projects under construction, management departments, gifts, sponsorship, fund-raising, advertising, samples, employee benefits, incentives, etc.). ), regarded as sales, transfer and use of tax.
2. Entrust processing link
The entrusting party is a consumption tax payer, and the taxable consumer goods entrusted for processing are collected and remitted by the entrusting party when delivered to the entrusting party, except that the entrusting party is an individual; Taxable consumer goods processed by individuals shall be collected by the entrusting party and paid consumption tax.
3. Import links
Taxable consumer goods imported shall be subject to customs duties, import consumption tax and import value-added tax, which shall be collected by the customs.
4. Retail link
(1), consumption tax on gold and silver jewelry, diamonds and diamond jewelry, and platinum jewelry.
(2) Ultra-luxury cars are given consumption tax in retail.
The gold and silver jewelry subject to consumption tax in retail is limited to "gold-based, silver-based alloy jewelry and gold, silver and gold-based and silver-based alloy inlaid jewelry", and other precious jewelry (such as jewelry) is still subject to consumption tax in production (or import or entrusted processing), but not in retail.
5. Wholesale link
(1) From May 2015 10, the cigarette wholesale consumption tax will be subject to the compound tax calculation method.
② Tobacco wholesale enterprises that sell cigarettes to other tobacco wholesale enterprises shall not pay consumption tax.
(3) After the cigarette consumption tax is changed to be levied at the same time in the production and wholesale links, the wholesale enterprise shall not deduct the consumption tax included in the production links when calculating the tax payable.
(4) If a taxpayer concurrently engages in cigarette wholesale and retail business, it shall separately account for the sales and quantity of the wholesale and retail links; If it is not accounted for separately, wholesale consumption tax shall be levied according to "all" sales and sales quantity.
Three. Scope of consumption tax collection
The first category: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, etc. It will do harm to human health, social order and ecological environment;
The second category: luxury goods and non-necessities such as precious jewelry and cosmetics;
The third category: high-energy consumption and high-grade consumer goods, such as cars and motorcycles;
The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil;
The fifth category: products with certain financial significance, such as automobile tires and skin care products.
legal ground
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Relevant Issues Concerning the Adjustment of Consumption Tax on Gold and Silver Jewelry
With the approval of the State Council, the consumption tax on gold and silver jewelry was changed from production and sales to retail. The relevant provisions are hereby notified as follows:
The first is to change the scope of gold and silver jewelry subject to consumption tax in retail links.
The scope of gold and silver ornaments for which consumption tax is levied on retail links is limited to: gold, silver and gold-based and silver-based alloy ornaments, as well as gold, silver and gold-based and silver-based alloy inlaid ornaments (hereinafter referred to as gold and silver ornaments).
Jewelry that does not fall within the above scope and is subject to consumption tax (hereinafter referred to as non-gold and silver jewelry) is still subject to consumption tax on its production and sales.
For the production and business units that sell both gold and silver jewelry and non-gold and silver jewelry, they should clearly divide the two types of goods and account for their sales separately. If the division is unclear or cannot be accounted for separately, if it is sold in the production process, the consumption tax will be levied at the high applicable tax rate; Sales in the retail sector will be subject to consumption tax on gold and silver jewelry.
If gold and silver jewelry and other products are sold as complete sets of consumer goods, the consumption tax shall be levied in full according to the sales amount.