Precious jewels and jewels 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%.

Second, consumption tax.

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.

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.

The importer of diamonds is not the taxpayer of consumption tax, because the payment of consumption tax on diamonds is a retail link, not an import link. Buy finished diamonds directly and then wholesale them without paying consumption tax.

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.

1, time of consumption tax payment:

Except that the occurrence time of the duty to pay taxes on entrusted processing is a special provision of consumption tax, the occurrence time of the duty to pay taxes on consumption tax is basically the same as that of the duty to pay taxes on value-added tax.

2. Place of payment of consumption tax:

Taxable consumer goods sold by taxpayers and taxable consumer goods produced by taxpayers for their own use shall be declared and paid to the competent tax authorities where the taxpayer's account is located, unless otherwise stipulated in the State Council. Taxpayers who sell or entrust their own taxable consumer goods to other counties (cities) shall, after the sale of taxable consumer goods, declare and pay taxes to the competent tax authorities where the institution is located or where it resides.

3. The invoice tax rate for consumers to buy gold jewelry.

The invoice tax rate for consumers to buy gold jewelry is 5%. The consumption tax rate of gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry is 5%; The consumption tax rate of other precious jewelry and jewels and jade is 10%. Among them, ordinary taxpayers buy gold ornaments, so the tax rate is13%; For those who buy gold ornaments from small-scale taxpayers, the collection rate is 3%.

Three, about the gold tax is as follows:

1, according to the existing amount of gold in circulation;

2, according to the annual output of the mine tax. Both tend to reduce the amount of gold and increase the value of gold.

Legal basis:

Provisional Regulations of People's Republic of China (PRC) Municipality on Consumption Tax

Article 2 The items and tax rates of consumption tax shall be implemented in accordance with the Table of Items and Tax Rates of Consumption Tax attached to these Regulations. The adjustment of consumption tax items and tax rates shall be decided by the State Council.

Article 3 Taxpayers operating consumer goods subject to consumption tax at different rates (hereinafter referred to as taxable consumer goods) shall separately account for the sales volume and quantity of taxable consumer goods at different rates; If the sales volume and quantity are not accounted separately, or taxable consumer goods with different tax rates are sold as complete sets of consumer goods, the higher tax rate shall apply.