Consumption tax is not levied on jewelry and jadeite retail, but value-added tax is levied on production, and the tax rate is 10%. However, gold and silver and gold-based and silver-based alloy jewelry, as well as gold and silver and gold-based and silver-based alloy inlaid jewelry, including diamonds and diamond jewelry, are subject to consumption tax at the retail level, and the tax rate is 5%.
The Official Reply of State Taxation Administration of The People's Republic of China on the Collection of Consumption Tax on Retail Forged Gold Jewelry (Guo [1996] No.727) stipulates that the scope of gold and silver jewelry subject to consumption tax in retail links does not include gold-plated (silver) jewelry, gold-plated (silver-plated) jewelry and inlaid jewelry, among which gold-plated (silver-plated) jewelry is used.
How to improve the awakening power of all ethnic groups? Fighting power is the most important part of the players in Awakening