According to the tax law, when taxable consumer goods are continuously produced and sold with purchased taxable consumer goods, the consumption tax paid for purchasing taxable consumer goods is allowed to be deducted according to the number of production recipients in the current period.
Tax deduction range:
Bought precious jewels and jewels produced by taxable jewels and jade;
Gold and silver jewelry (inlaid jewelry) produced by taxpayers with purchased duty-paid jewelry and jade, which is subject to consumption tax in retail, shall not be deducted from the duty-paid price of purchased jewelry and jade.
In other words, it is a gem that has paid consumption tax. If it is embedded in gold and silver jewelry, gold and silver jewelry cannot be deducted when paying consumption tax.