Gold and silver jewelry, diamonds and diamond ornaments are taxed at retail. The link of paying consumption tax should be the link of taxable consumer goods withdrawing from the commodity circulation field. For example, if you sell to consumers, you have to pay consumption tax, and then others continue to sell, you don't have to pay it.

As for the value-added tax, it is reasonable to issue special invoices for value-added tax (both you and the other company are ordinary taxpayers), but if one of you or the other company is small-scale, it is to issue ordinary invoices.