1, sales of goods, pay value-added tax, not business tax. Formula: sales excluding tax * applicable tax rate. For small-scale taxpayers, the tax rate is 3%; For ordinary taxpayers, the tax rate is 17%.

2. If the jewels and jade sold are purchased and not produced by ourselves, there is no need to pay consumption tax, but only the above-mentioned value-added tax. If you sell gold, silver and diamonds, you need to pay consumption tax. Formula: 5% of sales excluding tax.