According to the provisions in the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Administration of Consumption Tax Collection handled by the Development and Reform Commission, consumption tax refers to the tax collected by the suppliers of goods and services such as processing, manufacturing, maintenance, repair, decoration, testing and inspection. As long as certain conditions are met, sellers associated with jewelry stores and shopping malls also have to pay consumption tax. It is necessary to know whether this transfer is in the form of providing services. If not, there is no need to pay consumption tax.

According to the provisions of the Tax Collection and Administration Law, the consumption tax does not include the debts paid by the seller to the buyer or the compensation paid to the buyer according to the legal form. Jewelry shops and shopping malls operated by the buyer may not pay consumption tax.