Legal analysis: Do pearl necklaces need to pay consumption tax? Precious jewelry and jewelry and jade need to pay consumption tax: 1. Gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry, the tax rate is 5%. 2. The tax rate for other precious jewelry and jade jewelry is 10%. Consumption tax is a tax levied on specific consumer goods and belongs to the category of turnover tax. On the basis of the general collection of value-added tax on goods, in order to adjust the product structure, guide the consumption direction and ensure the national fiscal revenue, consumption tax is levied on some consumer goods.

Legal basis: The sales amount mentioned in Item 6 of Article 12 of the Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC) does not include the value-added tax payable to the buyer. If the VAT tax is not deducted from the taxpayer's taxable consumer goods sales or the price is collected together with the VAT tax because the special VAT invoice is not allowed, it shall be converted into sales excluding VAT tax when calculating the consumption tax. The conversion formula is: sales of taxable consumer goods = sales including VAT ÷( 1+ VAT rate or collection rate).

"Provisional Regulations on Urban Maintenance and Construction Tax in People's Republic of China (PRC)" Article 3 Urban maintenance and construction tax shall be based on the consumption tax, value-added tax and business tax actually paid by taxpayers, and shall be paid simultaneously with consumption tax, value-added tax and business tax respectively.