Gold and silver jewelry belongs to personal consumer goods, and special VAT invoices are not allowed. If the wholesale continues to sell in the next link, a special VAT invoice can be issued. If it is sold to consumers for personal consumption, it is impossible to issue a special VAT invoice.

This is a national regulation. The main reason is that the VAT tax belongs to the chain tax mode, because the final retail consumers are individuals and cannot be deducted, and the VAT tax chain is interrupted, so they are the ultimate taxpayers. It is also a waste to open a special VAT ticket.

Extended data:

Article 10

General taxpayers selling goods or providing taxable services shall issue special invoices to the buyers.

Consumer goods such as cigarettes, alcohol, food, clothing, shoes and hats (excluding special labor protection parts) and cosmetics retailed by general taxpayers in commercial enterprises may not issue special invoices.

Small-scale taxpayers of value-added tax who need to issue special invoices may apply to the competent tax authorities for issuing them on their behalf.

Special invoices shall not be issued for the sale of duty-free goods, except as otherwise provided by laws and regulations of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

In order to strengthen the administration of value-added tax collection and standardize the use of special invoices for value-added tax, these Provisions are formulated in accordance with the Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax and its implementing rules, and the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and its implementing rules.

Under any of the following circumstances, the general taxpayer shall not purchase and use special invoices:

1. The accounting is not perfect, that is, the taxable amount of output tax, input tax and value-added tax cannot be accurately calculated according to the requirements of the accounting system and tax authorities.

2. Failing to accurately provide the tax authorities with relevant VAT tax information such as output tax amount, input tax amount and tax payable.

Other contents related to the above-mentioned VAT tax information shall be determined by the branch directly under State Taxation Administration of The People's Republic of China.

Three, the following acts, the tax authorities ordered to make corrections within a time limit and still have not been corrected:

1, privately printing special invoices;

2. Purchase special invoices from individuals or units other than the tax authorities;

3. Borrow special invoices from others;

4. Provide special invoices to others;

5. Failing to issue special invoices in accordance with the requirements of Article 5 of these Provisions;

6. Failing to save special invoices as required;

7. Failing to declare the purchase, use and custody of special invoices in accordance with Article 16 of these Provisions;

8. Failing to accept the inspection by the tax authorities as required.

All the goods sold are duty-free.

If the general taxpayer under the above circumstances has received and used the special invoice, the tax authorities shall collect the special invoice for the balance.

References:

Baidu Encyclopedia-Provisions on the Use of Special VAT Invoices