The collection scope of this tax item includes: all kinds of gold and silver jewelry and all kinds of jewelry and jade that have been mined, polished and processed.

(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, coral, agate and artificial gem.

(two) the types of jewelry and jade include:

1. diamond: diamond is a crystal mineral which is completely crystallized from single element carbon, and it is also the only gem composed of a single element. Diamonds are octahedral cleavage, that is, the four directions of the plane octahedral crystal face are generally stepped. The chemical properties of diamonds are very stable and are not easily soluble in acid and alkali. But in pure oxygen, it will decompose when heated to about 1770 degrees. When heated to 1700 degrees in vacuum, it will decompose into graphite. Diamonds are transparent, translucent and opaque. Gem-grade diamonds should be colorless and transparent, with no or few defects, and can also be yellowish or extremely light brown. The most precious color is natural pink, followed by blue and green.

2. Pearl: Small impurities in seawater or fresh water enter the mollusk, which stimulates the mantle to secrete a kind of pearl (mainly calcium carbonate), which wraps the small impurities layer by layer and gradually turns into small round beads. This is the pearl. The color of pearls is mainly white, pink and light yellow, with pearl luster, and its surface is faintly shining with iridescent pearls. White color, bright skin, round shape, hard particle size, the highest value.

3. Turquoise: Turquoise is a kind of self-colored gem, which is completely hydrated copper aluminum phosphate. The molecular formula is cual6 (po4) 4 (oh) 8 5h2o. The transparency of turquoise is opaque, and the lower part of the sheet is translucent. The polished surface is greasy glass luster, and the fracture surface is greasy dark luster. The types of turquoise are Persian turquoise, American turquoise and Mexican turquoise, Egyptian turquoise and wire turquoise.

4. Lapis lazuli: Lapis lazuli is a mineral of sodalite family; The molecular formula of lapis lazuli is (Na, Ca)7-8(Al, Si) 12(O, S)24(SO4), Cl2 (OH) 2 (OH) 2, in which sodium is often partially replaced by potassium and sulfur is partially replaced by sulfate, chlorine or selenium. The types of lapis lazuli are Persian lapis lazuli, Soviet lapis lazuli or Spanish lapis lazuli and Chilean lapis lazuli.

5. Opal: It belongs to opal in minerals, and its molecular formula is SiO2 nH2O. Because the SiO2 _ 2 beads in opal are arranged neatly like a grating, when white light shines on it, it diffracts and scatters into a chromatogram, so opal has dazzling changing colors, especially red. The types of opals include white opal, black opal, crystal opal, fire opal, colloidal opal or emerald opal, megalithic opal, gangue opal or matrix opal.

6. Olivine: Olivine is a kind of gem with its own color. The common colors are pure green, yellow-green to brown-green. Olivine is not colorless. The molecular formula is (Mg, Fe)2SiO4. The types of olivine include olivine, topaz, forsterite, fayalite, "Twilight Emerald" and boehmite.

7. Feldspar: According to mineralogical classification, feldspar can be divided into two categories: potash feldspar and plagioclase. The molecular formulas are KAlSi3O8 and NaAlSi3O8 respectively. The types of feldspar are moonstone or cryolite, moonstone or sandstone, Labrador stone, Tianhe stone or Amazon stone.

8. Jade: jadeite (also called jadeite) and nephrite. Jadeite is a sodium aluminosilicate, and its molecular formula is NaAl(SiO3)2. Nephrite is a hydrous calcium magnesium silicate, and its molecular formula is: CAG5 (OH) 2 (Si4o11) 2.

9. Timekeeping: Timekeeping is a gem of other colors, and pure timekeeping is colorless and transparent. The molecular formula is silicon dioxide. The types of seasonality include crystal, halo or Ayabeni seasonality, rutile speckled or reticulated rutile seasonality, amethyst, topaz, smoky seasonality or smoky crystal, hibiscus stone, Dongling stone, purple Shi Ying seasonality, milk seasonality, sapphire or sapphire Shi Ying, tiger eye, eagle eye or eagle eye, quartz cat eye and starry sky or starry Shi Ying.

10. chalcedony: also known as aphanitic time. The molecular formula is silicon dioxide. The types of chalcedony are moonstone, chrysoprase, red agate, carnelian, bloodstone, emerald chalcedony, agate, onyx, jasper, dark green chalcedony and silicified wood.

1 1. Garnet: Its crystal shape and color are very similar to pomegranate seeds, hence the name. The general molecular formula of garnet is R3M2(SiO4)3. The types of garnet include almandine, magnesium almandine, magnesium almandine, manganese almandine, andradite and calcium chromite.

12. Zircon: red, yellow, blue, purple, etc. The molecular formula is ZrSiO4.

13. Spinel: yellow, green and colorless. The molecular formula is MgAl2O4. The types of spinel include red spinel, ruby spinel or ruby spinel, purple or garnet-like spinel, pink or rose spinel, orange spinel, blue spinel, sapphire spinel or sapphire spinel, calcite spinel, black spinel, ferrimagnesite spinel or ferrimagnesite spinel.

14. Topaz: Topaz is aluminum fluosilicate with orthogonal crystal system. The molecular formula is Al2(F, OH)2SiO4. The varieties of topaz are brownish yellow to yellowish brown, light blue to light blue, pink and colorless.

15. Tourmaline: an extremely complex boroaluminosilicate, which may contain one or more of the following components: magnesium, sodium, lithium, iron, potassium or other metals. These elements have different proportions and colors. The types of tourmalines are red, green, blue, yellow and orange, colorless or white, black, variegated gemstones, cat's eye tourmalines and stone-like tourmalines.

16. Golden emerald: It belongs to spinel minerals, aluminate. The main component is alumina beryllium, which belongs to orthogonal crystal system. The molecular formula is BeAl2O4. The types of olivine are metamorphic rocks, opals, metamorphic cat's eye gems and other varieties.

17. beryl: beryl is colorless in its pure state; Different varieties have different colors because of the existence of trace metal oxides. In the presence of chromium oxide or vanadium oxide, it usually becomes emerald, while aquamarine is colored by ferrous oxide. It becomes cesium beryl because of magnesium, while gold beryl is colored because of iron oxide. The molecular formula is Be3Al2(SiO3)6. The types of beryl are emerald, aquamarine, MAXIXE beryl, gold beryl, cesium beryl, other transparent varieties, cat's eye beryl, starlight beryl and so on.

18. corundum: corundum is a very common mineral. Apart from starlight gems, only translucent to transparent varieties can be called gems. The molecular formula is Al2O3, which contains red chromium oxide, blue titanium oxide and iron oxide, yellow iron oxide, orange chromium oxide and iron oxide, green iron oxide and titanium oxide, and purple chromium oxide, titanium oxide and iron oxide. The types of corundum are Hongbao C33 stone, Star Ruby, Sapphire, Bright Sapphire and Starlight Sapphire.

19. Amber is an organic substance. It is a kind of petrochemical rosin, which contains some ancient trees related to rosin. The molecular formula is C40H64O4. The types of amber are Haipo, Kengpo, Gepper, Zhongpo, Lipo, Turbid, Bubble and Bone.

20. Coral: It is another bio-gem material. It is a dendritic calcium skeleton of coral, which is formed by the proliferation of tiny marine animals.

2 1. Coal jade: Coal jade is a kind of lignite (mainly composed of carbon and containing hydrogen and oxygen). It is compacted by driftwood and sinks to the bottom of the sea, becoming buried fine silt and then becoming hard shale, which is called "coal jade rock". Coal jade is biogenic. Coal jade is amorphous, rough surface is dull, and polished surface has glass luster.

22. Tortoise shell: amorphous, oily to waxy, with hardness of 2.5.

23. Synthetic corundum refers to an artificial material whose physical, optical and chemical properties are basically the same as those of related natural corundum.

24. Synthetic gemstones refer to artificial gem with basically the same physical, optical and chemical properties as related natural gemstones. Synthetic gemstones include synthetic rutile, strontium titanate, yttrium aluminum garnet, gallium garnet, synthetic cubic zircon, synthetic sapphire, synthetic spinel, synthetic rutile, synthetic metamorphic rock, synthetic diamond, synthetic emerald, synthetic opal and synthetic chronometer.

25. Double stone: also known as composite stone, this is a kind of gem bonded by two different materials. The types of double-sided stones are classified according to the properties of the materials used for bonding. Amphoteric stones include garnet and glass amphoteric stones, emerald substitutes, opal substitutes, starlight sapphire substitutes, diamond substitutes, and various other composite stones similar to gems.

26. Glass imitation.

Gold-plated (silver) and gold-plated (silver) jewelry, as well as gold-plated (silver) and gold-plated (silver) inlaid jewelry, are also subject to consumption tax in the production process.