Wholesale silver jewelry, no consumption tax. Consumption tax payment link: taxable consumer goods produced by taxpayers in the production link are paid by producers at the time of sale. Among them, the self-produced taxable consumer goods used by enterprises for continuous production are not taxed; If it is used for other purposes, it will be taxed when it is transferred. Taxable consumer goods entrusted for processing shall be withheld and remitted by the entrusting party when delivered to the entrusting party. If the client is a self-employed, the client shall pay the consumption tax to the local competent tax authorities after recovering the processed taxable consumer goods. Taxable consumer goods imported by taxpayers in the import link shall be paid by the import declarer at the time of import declaration. The retail consumption tax on gold and silver jewelry shall be paid by the retailer at the retail stage. Consumption tax preference for taxpayers' export taxable consumption