It is wrong to levy consumption tax on gold and silver jewelry, diamonds, diamond jewelry and platinum jewelry in retail, but not in import. Other precious jewelry boxes and jewelry (such as pearls, tourmalines, amber, corals, etc.). ) Production, entrusted processing and import are subject to consumption tax.

From 1 99565438+1October1,the consumption tax on gold and silver jewelry was changed from production and sales to retail. The gold and silver ornaments subject to consumption tax in retail links are limited to gold-based and silver-based alloy ornaments and gold, silver, gold-based and silver-gold alloy inlaid ornaments. Since June 65438+ 10/day, 2002, the tax payment of consumption tax on diamonds and diamond ornaments has been transferred from production and import to retail. From May 1 2003, the consumption tax on platinum jewelry was changed to retail.

Extended data:

Gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry include all kinds of pure gold and silver jewelry and inlaid jewelry (including artificial gold and silver, including artificial gold and silver jewelry) made of gold, silver, platinum, precious stones, pearls, diamonds, jadeite, coral, agate and other precious and rare substances such as artificial gem.

For the gold and silver ornaments sold by taxpayers in the form of replacement (including renovation and restructuring), the tax basis is determined, and the consumption tax is levied according to the total price actually charged excluding value-added tax. If gold and silver jewelry and other products are sold as complete sets of consumer goods, the consumption tax shall be levied in full according to the sales amount.

References:

Baidu encyclopedia-consumption tax