1. When consumers buy gold jewelry, the tax rate on the invoice is 5%;

2. When general taxpayers buy gold ornaments, the tax rate is13%;

3. When small-scale taxpayers buy gold jewelry, the collection rate is 3%;

4. The collection method of gold tax includes the current amount of gold in circulation and the annual output of mines.

Maintenance methods of gold jewelry:

1, regular cleaning: gently wipe with a soft cloth to remove stains and grease on the surface;

2. Avoid chemicals: avoid contact with perfume, cosmetics and other substances that may contain corrosiveness when wearing gold jewelry;

3. Separate storage: store gold jewelry in a jewelry box to avoid scratches caused by friction with other hard jewelry;

4. Avoid gravity pulling: gold jewelry should be removed during strenuous exercise or labor to avoid deformation or fracture due to pulling;

5. Professional maintenance: regularly send gold ornaments to professional shops for inspection and professional cleaning.

To sum up, consumers can issue invoices when buying gold jewelry, and the tax rate varies according to the identity of the buyer and the type of seller. The general consumer tax rate is 5%, the general taxpayer tax rate is 13%, and the small-scale taxpayer tax rate is 3%. The collection method of gold tax includes both the amount of gold in circulation and the annual output of mines.

Legal basis:

Measures of People's Republic of China (PRC) Municipality on Invoice Management

Article 19

Units and individuals that sell goods, provide services and engage in other business activities collect money from foreign operations, and the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.