The tax rate of jewelry is 10%, but the value-added tax is only levied in the production process. Jewelry and jadeite are not subject to consumption tax. 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%.