Legal analysis: consumption tax is required, and pearl necklaces belong to precious jewelry and jewels. China's current consumption tax collection scope mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items.

Legal basis: Item 2 of Article 3 of the Provisions on Certain Specific Issues of Consumption Tax According to Article 17 of the Detailed Rules for the Implementation of the Provisional Regulations on Consumption Tax in People's Republic of China (PRC), the national average cost profit rate of taxable consumer goods is:10% for Class A cigarettes; Five percent of Class B cigarettes; Cigar 5%; 5% of cut tobacco; Grain liquor10%; 5% potato liquor; 5% for other wines; 5% alcohol; Cosmetics 5%; 5% skin care and hair care products; Firecrackers and fireworks, 5%; Precious jewelry and jade 6%; 5% car tires; 6% for motorcycles; 8% for cars; Off-road vehicle 6%; Five percent for passenger cars.