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That kind of jewelry has the lowest tax rate.
The following kinds of jewelry can enjoy lower tax rate or tax exemption policy:

1. Ordinary gold: Ordinary gold products can enjoy 3% tax reduction.

2. Special funds: Special funds can enjoy the VAT exemption policy.

3, jewelry customization: individual local policies, customized jewelry can enjoy a lower VAT rate. For diamonds, precious stones and silverware, the applicable VAT rate is 13%. Therefore, the above categories of jewelry can enjoy a lower tax rate.

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