Preferential tax policies for the jewelry industry include:

1, the consumption tax rate of gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry is 5%;

2. The consumption tax rate of other precious jewelry and jewels and jade is 10%. The jewelry industry needs to pay taxes, and the relevant regulations have adjusted the tax rate.

Second, detailed analysis.

Consumption tax is not levied on jewelry and jadeite retail, but value-added tax is levied on production, and the tax rate is 10%. However, gold and silver and gold-based and silver-based alloy jewelry, as well as gold and silver and gold-based and silver-based alloy inlaid jewelry, including diamonds and diamond jewelry, are subject to consumption tax at the retail level, and the tax rate is 5%.

Third, the role of taxation.

The role of taxation:

1. Taxation is the main form and tool of national organization's fiscal revenue. Taxation plays an important role in ensuring and realizing fiscal revenue. Because taxation is compulsory, free and fixed, it can ensure the stability of income; At the same time, the collection of taxes is very extensive, and fiscal revenue can be raised from many aspects;

2. Taxation is one of the important levers for the state to regulate the economy. The state regulates social production, exchange, distribution and consumption through the setting of tax categories and the provisions on tax items, tax rates, tax increase or tax reduction and exemption, and promotes the healthy development of social economy.