It should be 5%.

If a manufacturer sells a gold ring inlaid with rubies in a factory, what is the consumption tax rate?

It needs to be distinguished from non-gold and silver jewelry. If you can't distinguish, it is 10%. What can be distinguished is that the retail link pays taxes, and the production link does not pay taxes.

How to accurately distinguish the consumption tax rate of this kind of jewelry containing both gold and silver and jade?

According to the relevant laws and regulations, the second paragraph of Article 1 has become invalid:

Ministry of Finance? Notice 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?

Caishuizi [1994] No.095?

With the approval of the State Council, the consumption tax on gold and silver jewelry was changed from production and sales to retail. Now the relevant regulations

The notice is as follows:

1. Change the scope of consumption tax on gold and silver jewelry in retail?

This time, the scope of gold and silver ornaments subject to consumption tax in retail links is limited to: gold, silver and gold-based and silver-based alloy ornaments, and 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. ?

Second, the tax rate?

The consumption tax rate of gold and silver jewelry is 5%.

3. Taxpayers Units and individuals engaged in retail business of gold, silver and jewelry in People's Republic of China (PRC) are taxpayers of consumption tax on gold, silver and jewelry (hereinafter referred to as taxpayers), and shall pay consumption tax in accordance with the provisions of this Notice. Where processing (unless otherwise specified) or sales of gold and silver jewelry are entrusted, the trustee is also a taxpayer. ?

Four, taxpayers selling (retail, the same below) gold and silver jewelry (including trade-in), tax at the time of sale; Gold and silver jewelry used for gifts, sponsorship, fund-raising, advertisements, samples, employee benefits, awards, etc. , should be taxed at the time of transfer; The trustee shall pay taxes on the gold and silver jewelry processed, renovated or reorganized with the supplied materials at the time of delivery. ?

5. When does the tax obligation occur?

When a taxpayer sells gold, silver and jewelry, the tax obligation occurs on the day when he receives the sales money or obtains the sales certificate; Gold and silver jewelry used for gifts, sponsorship, fund-raising, advertisements, samples, employee benefits, awards, etc. , the tax obligation occurs on the transfer date; For gold and silver jewelry processed, renovated or reorganized with materials, the duty to pay tax occurs on the date of delivery by the trustee. ?

6. After the consumption tax on gold and silver jewelry is changed to taxation, the consumption tax on gold and silver jewelry imported by business units is changed from import to retail; The export of gold and silver jewelry was changed from export tax rebate to non-refundable consumption tax. ?

Individuals carrying or mailing gold and silver jewelry into the country are still taxed according to the current customs regulations.

7. Tax basis?

(1) Taxpayers selling gold and silver jewelry shall be taxed according to the sales amount excluding value-added tax. If the taxpayer fails to deduct the value-added tax from the sales of gold and silver jewelry, it shall be converted into sales excluding value-added tax according to the following formula when calculating the consumption tax. ?

Sales of gold and silver jewelry = sales including VAT (1+ VAT rate or collection rate)?

(2) Where gold and silver ornaments are sold with packaging, regardless of whether the packaging is separately priced or not, and regardless of how it is accounted for in accounting, they should be incorporated into the sales of gold and silver ornaments and be subject to consumption tax. ?

(3) For gold and silver jewelry processed with materials, the tax basis shall be determined according to the sales price of similar gold and silver jewelry sold by the trustee, and consumption tax shall be levied. If there is no sales price of similar gold and silver jewelry, the tax shall be calculated according to the composition of taxable value. What is the formula for calculating taxable value?

Taxable value of composition = material cost+processing fee 1- consumption tax rate of gold and silver jewelry?

(4) For gold and silver ornaments sold by taxpayers in the form of trade-in (including renovation and restructuring), the tax basis shall be determined according to the total price actually collected excluding value-added tax, and consumption tax shall be levied. ?

(5) For gold and silver ornaments used by production, wholesale and retail units for gifts, sponsorship, fund-raising, advertisements, samples, employee welfare and rewards, the tax basis shall be determined according to the sales price of similar gold and silver ornaments sold by taxpayers, and consumption tax shall be levied; If there is no sales price of similar gold and silver jewelry, the tax shall be calculated according to the composition of taxable value. What is the formula for calculating taxable value? Taxable value of composition = original purchase price X( 1+ profit rate) (1- consumption tax rate of gold and silver jewelry)?

When the taxpayer is a production enterprise, the "original purchase price" in the formula is the production cost. The "profit margin" in the formula is always set to 6%.

Eight, taxpayers should declare and pay taxes to the competent State Taxation Bureau. ?

Nine, after the adjustment of the consumption tax items of gold and silver jewelry, the inlaid jewelry produced within the scope of this notice and the paid jewelry and jade shall not be deducted from the purchase price or the paid consumption tax. ?

Ten, after changing the tax link, commercial retail enterprises to sell gold silver jewelry, according to the adjusted tax rate of consumption tax. ?

Eleven, gold and silver jewelry consumption tax collection and management measures shall be formulated separately by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).

Twelve. This notice shall be implemented as of June 1995 65438+ 10/day.