Jade retail needs to pay consumption tax. According to relevant laws and regulations, all kinds of gold and silver jewelry and inlaid jewelry made of precious and rare materials such as gold, silver, platinum, precious stones, pearls, diamonds, jadeite, coral, agate, other metals and artificial gem. Belongs to the scope of consumption tax collection. Therefore, jade ornaments have to pay consumption tax. The consumption tax rate of gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry is 5%; The consumption tax rate of other precious jewelry and jewels and jade is 10%.

Consumption tax is the general name of all kinds of taxes with the turnover of consumer goods as the object of taxation. This is a tax levied by the government on consumer goods. The collection link is single, and most of them are paid in the production or import link. Consumption tax is a typical indirect tax. Consumption tax is an in-price tax, which exists as a part of the product price, and the tax is ultimately borne by consumers. The scope of consumption tax collection mainly includes: cigarettes, alcohol, firecrackers, fireworks, cosmetics, refined oil, precious jewels and jade, golf balls and equipment, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, motorcycles, automobiles, batteries, paints and other tax items, and some tax items are subdivided into several subheads.

legal ground

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law. Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.