If gold and silver jewelry and other products are sold as complete sets of consumer goods, the consumption tax shall be levied in full according to the sales amount. After the consumption tax on gold and silver jewelry is changed to tax payment, inlaid jewelry produced with taxable jewelry and jade within the scope of this notice shall not be deducted from the purchase price or the consumption tax paid.
Do I have to pay consumption tax to buy jewelry? Precious jewelry and jewels and jade need to pay consumption tax. Gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry, the tax rate is 5%. The tax rate for other precious jewelry and jade jewelry is 10%. Consumption tax is a tax levied on specific consumer goods and belongs to the category of turnover tax.
Precious jewelry and jewelry jade: Taxable precious jewelry and jewelry jade refer to all kinds of pure gold, pure silver, inlaid ornaments made of precious and rare substances such as gold, silver, jewelry jade and artificial gem, as well as all kinds of jewelry jade after mining, polishing and processing. Consumption tax is levied on gold and silver jewelry sold by duty-free shops to overseas personnel.
Consumption tax * * * has 15 tax items, which means 15 tax ranges. They are tobacco and alcohol, high-grade cosmetics, precious jewelry and jade, firecrackers and fireworks, refined oil, motorcycles, automobiles, golf balls and equipment, high-grade watches, yachts, wooden disposable chopsticks, solid wood floors, paints and batteries.
Specific precious jewelry and jewelry jade products subject to consumption tax as stipulated in the tax law. The collection scope of this tax item includes: all kinds of gold and silver jewelry and all kinds of jewelry and jade that have been mined, polished and processed.
What should I pay attention to in jade trading?
1. What you need to pay attention to when buying jade is: fidelity, jade quality, shape and cost performance.
2. Be sure to check with strong light when buying, so that you can see the quality of the original jade stone. Don't dwell on some beautiful fantasies, and don't affect your bid because of uncertain factors.
3. The sales of jadeite can't be calculated by grams. Jade is often sold in two States, one is uncut raw stone, and the other is made into jade ornaments. In Yunnan, China, many people will take part in an exciting trading activity-gambling on stones.
4. It is best to look at the color of jadeite in natural light and avoid observing the inside of jadeite in strong light. Now there is mechanical carving in the carving process, so we should pay attention to the carving process. Hand-carved jadeite is spiritual and unique, and there is great room for appreciation.
5. Buying a jade bracelet depends on the water head, choosing a style, avoiding cracks, avoiding noise, and choosing a size are all issues that need attention when buying a jade bracelet. Jade bracelets with good water head are more attractive in luster. If the head of the bracelet is not enough, it looks lifeless.
6. Pay attention to the following details when choosing a jade bracelet: The most appropriate way to choose the size of a jade bracelet is to actually try it on. According to the wearing effect, choose the bracelet style suitable for wrist and ring size, put it on and take it off, stretch freely and don't shake. High transparency, good clarity, clear texture and radiant.
How to pay the transaction tax on private jewelry?
1, the specific criteria are as follows: self-declaration: the monthly sales of self-employed households have not been approved by the tax authorities, and self-employed households fill in the declaration form to declare tax. Self-employed individuals who declare themselves mainly need to declare the time. Don't forget that the time of declaration leads to overdue declaration.
2. Yes, according to the taxes levied by national tax authorities on individual industrial and commercial households, there are value-added tax and consumption tax. VAT payable = sales × collection rate. Value-added tax: if the owner is engaged in the production and sale, wholesale and retail of goods, or provides processing and repair services, it is the taxpayer of value-added tax.
3. Jade jewelry transactions need to pay 10% consumption tax and value-added tax (the general taxpayer's tax rate is 17%, and the small-scale taxpayer's value-added tax rate is 3%). Consumption tax (consumption behavior tax) is the general name of all kinds of taxes that tax the turnover of consumer goods.