2. The specific reasons are as follows:

A: The scope of VAT is: selling or importing goods, providing taxable services (processing, repair and replacement) and providing taxable services (transportation, postal services, telecommunications and some modern service industries).

B: The goods referred to in the VAT law are tangible movable property, so gold jewelry belongs to the scope of VAT taxation, which is subject to VAT, which is passed on and ultimately borne by consumers.

3. Add other relevant knowledge points: gold jewelry also belongs to the scope of consumption tax, and the retail link pays consumption tax at the rate of 5%.