At present, there is a 15 tax, and retail only taxes gold and silver jewelry. If it involves entrusted processing, it should be collected and remitted by the entrusted processing party. The tax rate of gold and silver jewelry, platinum jewelry, diamonds and diamond products is 10%, and the jewelry and jade you mentioned is 5%. Consumption tax is required for processing and sales. Finally, the link you are talking about is the processing link or the sales link. Either link is called value-added tax. Value-added tax payment link: sales of goods, processing, repair and replacement services, and provision of taxable services (VAT reform projects) for tax payment.