1. The consumption tax on jewelry and jade shall be paid by the retailers in the retail link;

2. Consumption tax is the general name of all kinds of taxes based on the turnover of consumer goods. This is a tax levied by the government on consumer goods. The collection link is single, and most of them are paid in the production or import link. Consumption tax is a typical indirect tax;

3. Consumption tax is an in-price tax, which exists as a part of the product price, and the tax is ultimately borne by consumers. Taxpayers of consumption tax are units and individuals that produce, sell, wholesale and import taxable consumer goods stipulated in the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax.

The scope of consumption tax is as follows:

1, cigarettes. The scope of collection is products processed and produced with tobacco leaves as raw materials. Cigars, cigars and cut tobacco are three subheadings. Among them, cigarettes are collected in the production and wholesale links, while cigars and cut tobacco are only collected in the production links;

2. wine and alcohol. This tax item consists of five subheads: white wine, yellow wine, beer, other wines and alcohol;

3. cosmetics. Including perfume, perfume essence, powder cake, lipstick, nail polish, rouge, eyebrow pencil, lip pencil, eyelashes, full set of cosmetics and other beauty products used to beautify the human body surface in daily life. High-grade skin care cosmetics also belong to the scope of taxation of this tax item;

4. Precious jewels and jade. Including all kinds of gold and silver jewelry and all kinds of jewelry and jade after mining, polishing and processing;

5. Firecrackers and fireworks. Including fireworks, rotating fireworks, combined fireworks and other firecrackers and fireworks. Firearms and firecrackers in sports are not levied according to this tax item;

6. refined oil. Including gasoline, diesel oil, naphtha, solvent oil, aviation kerosene, lubricating oil and fuel oil;

7. car tires. Automobile tires refer to the inner and outer tires used for various automobiles, trailers, special vehicles and other motor vehicles. However, radial tires are exempted from consumption tax, and the consumption tax is stopped for refurbished tires.

To sum up, consumption tax is not levied on jewelry, jade and jadeite retail links, and value-added tax is levied on production links, with the tax 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%.

Legal basis:

Article 1 of the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax

Units and individuals that produce, process or import consumer goods specified in these Regulations within the territory of People's Republic of China (PRC), and other units and individuals that are determined by the State Council to sell consumer goods specified in these Regulations, are taxpayers of consumption tax and shall pay consumption tax in accordance with these Regulations.