Sales of gold and silver jewelry consumption tax and value-added tax on the same basis. The gold and silver jewelry mentioned here refers to gold and silver jewelry and gold-based and silver-based inlays, excluding gold-plated jewelry and inlays.

The consumption tax rate of gold and silver jewelry is 5%, and the tax rate of small-scale taxpayers is 3%. The tax basis is10000/1.03 = 9708.74 yuan, the payable value-added tax is 9708.74 * 3% = 29 1.26 yuan, the consumption tax is 9708.74 * 5% = 485.44 yuan, and the urban construction tax.