1, gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry 5%.
2. Other precious jewelry Jade 10% jewelry, jade and jade retail links are not subject to consumption tax, while production links are subject to value-added tax at the rate of10%;
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%. China's current consumption tax is a taxable consumer goods tax levied on units and individuals engaged in the production, entrusted processing and import of taxable consumer goods in China. Special function: it is an important means for the country to implement consumption policy and guide consumption structure so as to guide industrial structure.
1. Time of occurrence of consumption tax obligation: except that the time of occurrence of entrusted processing tax obligation is specified in the consumption tax, the time of occurrence of consumption tax obligation is basically the same as that of value-added tax obligation.
2. Location of consumption tax payment: Taxable consumer goods sold by taxpayers and taxable consumer goods produced by taxpayers for their own use shall be declared and paid to the competent tax authorities where the taxpayer's account is located, unless otherwise stipulated by the State Council. Taxpayers who sell or entrust their own taxable consumer goods to other counties (cities) shall, after the sale of taxable consumer goods, declare and pay taxes to the competent tax authorities where the institution is located or where it resides.
What is the invoice tax rate for consumers to buy gold jewelry?
The invoice tax rate for consumers to buy gold jewelry is 5%. The consumption tax rate of gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry is 5%; The consumption tax rate of other precious jewelry and jewels and jade is 10%. Among them, ordinary taxpayers buy gold ornaments, so the tax rate is13%; For those who buy gold ornaments from small-scale taxpayers, the collection rate is 3%.
The statement on the gold tax is as follows:
1, according to the existing amount of gold in circulation;
2, according to the annual output of the mine tax. Both tend to reduce the amount of gold and increase the value of gold.
To sum up, "the consumption tax rate of gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry is 5%; The consumption tax rate of other precious jewelry, jewelry and jade is 10%. "
Legal basis: Article 2 of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) shall be governed by the consumption tax items and tax rates attached to these regulations. The adjustment of consumption tax items and tax rates shall be decided by the State Council.
Article 3 Taxpayers operating consumer goods subject to consumption tax at different rates (hereinafter referred to as taxable consumer goods) shall separately account for the sales volume and quantity of taxable consumer goods at different rates; If the sales volume and quantity are not accounted separately, or taxable consumer goods with different tax rates are sold as complete sets of consumer goods, the higher tax rate shall apply.