According to the "Provisional Regulations on Value-added Tax" and its detailed rules for implementation, Article 2 "VAT rate:

(1) The tax rate for taxpayers selling or importing goods is 17%, except as provided for in items (2) and (3) of this article.

(2) The taxpayer sells or imports the following goods at the tax rate of 13%:

1. cereals and edible vegetable oils;

2 tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas and coal products for residents;

3. Books, newspapers and magazines;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council. "

The tax law specifically stipulates the value-added tax rate of gold and silver jewelry, so the value-added tax rate should be the same as that of general goods.

That is, if your company is a general VAT taxpayer, then the VAT rate is17%; If it is a small-scale taxpayer, the VAT rate is 3%.