(1) Gold and silver jewelry: including 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.
(2) Types of jewelry and jade: including diamond, pearl, turquoise, lapis lazuli, opal, olivine, feldspar, jade, timely, chalcedony, garnet, zircon, spinel, topaz, tourmaline, chrysoberyl, beryl, corundum, amber, coral, coal jade, tortoise shell and tortoise shell.
Gemstone blank is a semi-finished product of jewelry and jade after mining, polishing and primary processing. Therefore, consumption tax should be levied on gem blanks according to regulations.
Gold-based and silver-based alloy jewelry refers to jewelry made of alloys with high proportion of gold and silver. Jewelry and inlaid jewelry containing gold and silver, such as forged gold, cast gold, composite gold jewelry, etc. The consumption tax is levied in the retail sector if it is made by processes other than gold plating.
K Platinum is mainly composed of gold, which is an alloy of gold and other metals and belongs to gold and silver jewelry.
Platinum jewelry, commonly known as platinum jewelry, is a kind of precious jewelry made of platinum metal, including platinum and platinum-based jewelry, as well as platinum and platinum-based inlaid jewelry.
Diamonds and diamond ornaments include unclassified diamonds, unprocessed or simply processed diamonds, other industrial diamonds, unprocessed or simply processed non-industrial diamonds, other non-industrial diamonds, unprocessed synthetic or recycled diamonds, other non-industrial synthetic or recycled diamonds, natural or synthetic diamond powder, other precious metal jewelry inlaid with diamonds and its parts, precious metal cladding jewelry inlaid with diamonds and diamond products.
"Diamonds", also known as diamonds, belong to the retail sector and are subject to consumption tax.