1. VAT. For those who apply to be recognized as general taxpayers, the tax rate is 17%, and the input tax is allowed to be deducted; For small-scale taxpayers, the tax rate is 6% for industrial enterprises and 4% for commercial enterprises, but small-scale taxpayers may not deduct the input tax;
2. Consumption tax. The taxpayers of consumption tax are production units and individuals. In other words, as long as there are units and individuals engaged in production and processing, whether industrial or commercial, consumption tax is levied according to the sales of jewelry and jade processed and produced. The tax rate is10%;
3. Urban maintenance and construction tax and urban construction tax shall be levied according to the paid value-added tax and consumption tax. The tax rate is divided into 7%, 5% and1%according to the location;
4 education surcharge and urban construction tax are levied according to the amount of value-added tax and consumption tax paid. The tax rate is 3%;
5. Enterprise income tax is levied according to taxable income, and the general tax rate is 33%;
According to the specific circumstances, other small taxes involved include:
1. stamp duty, and the scope of taxation includes account books, contracts, agreements, certificates of rights, etc. ;
2. Property tax, including self-owned houses;
3. Travel tax, including self-owned travel;