If you buy gold, silver and diamonds yourself and then entrust others to process them into ornaments for sale, the trustee will withhold and pay the consumption tax.
Retail and wholesale, there is no clear tax provisions, only gold and silver jewelry products with consumption tax, because the consumption tax is paid in the retail link, so wholesale and retail should be carried out. Wholesale must hold a gold and silver jewelry license and issue a certificate from the tax bureau. When purchasing goods from production enterprises, production enterprises do not pay consumption tax, and retailers pay taxes when they retail.