2. Retail taxable consumer goods. The consumption tax on gold and silver jewelry is levied in retail, not in production and sales.
3. Producing taxable consumer goods. Taxpayers produce taxable consumer goods and pay consumption tax when taxpayers sell them. Consumption tax has the characteristics of single-link taxation. After the production and sales links are taxed, the consumption tax will no longer be levied on the circulation links.
4. Entrusted processing of taxable consumer goods. Entrusted processing of taxable consumer goods refers to taxable consumer goods in which raw materials and main ingredients are provided by the entrusting party and the entrusted party only collects processing fees and some processing accessories.
5. Simply put. The products subject to consumption tax include tobacco and alcohol, cosmetics, precious jewelry and jade, other precious jewelry and jade, refined oil, motorcycles and other products.