Specific precious jewelry and jewelry jade products subject to consumption tax as stipulated in the tax law. The collection scope of this tax item includes: all kinds of gold and silver jewelry and all kinds of jewelry and jade that have been mined, polished and processed.

(1) Gold and silver jewelry includes all kinds of pure gold and silver jewelry and inlaid jewelry (including artificial gold and silver, synthetic gold and silver jewelry, etc. ) Made of precious and rare materials such as gold, silver, platinum, precious stones, pearls, diamonds, jadeite, coral, agate and artificial gem.

(2) Jewelry and jade include: diamond, pearl, turquoise, lapis lazuli, opal, olivine, feldspar, jade, timely, chalcedony, garnet, zircon, spinel, topaz, tourmaline, chrysoberyl, beryl, corundum, amber, coral, coal jade, tortoise shell, synthetic corundum, synthetic gem and double stone.