"The consumption tax rate of gold and silver jewelry, platinum jewelry, diamond and diamond jewelry is 5%; the consumption tax rate of other precious jewelry, jewelry and jade is 10%." 1. Gold and silver jewelry, platinum jewelry, diamond and diamond jewelry 5% 2. Other precious jewelry and jewelry jade: 10% of jewelry and jadeite jade will not be subject to consumption tax in the retail chain, but will be subject to value-added tax in the production chain. The tax rate is 10% however, gold, silver and gold based and silver based alloy jewelry, as well as gold, silver and gold based and silver based alloy inlaid jewelry, including diamonds and diamond jewelry, are subject to consumption tax at the retail level, with a tax rate of 5%. China's current consumption tax is a tax levied on taxable consumer goods by units and individuals engaged in production, entrusted processing and import of taxable consumer goods in China. Special role: it is an important means for the country to implement the consumption policy, guide the consumption structure and thus guide the industrial structure 1. Time of occurrence of consumption tax obligation: except that the time of occurrence of subcontracting tax obligation is a special provision of consumption tax, the time of occurrence of consumption tax obligation is basically the same as that of value-added tax II. Location of consumption tax payment: unless otherwise specified by the State Council, taxable consumer goods sold by taxpayers and taxable consumer goods produced and used by taxpayers themselves shall be reported to the competent tax authorities where the taxpayer accounts. Where a taxpayer sells or entrusts a foreign county (city) to sell self-produced taxable consumer goods, it shall, after the sales of taxable consumer goods, declare and pay tax to the competent tax authority of the place where the institution is located or the place where it resides what is the invoice tax rate for gold jewelry the tax rate of invoices issued by consumers for gold jewelry is 5%. 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 jewelry and jade is 10%. For gold jewelry purchased by ordinary taxpayers, the tax rate is 13%; If it is gold jewelry purchased by small-scale taxpayers, the levy rate is 3% the gold tax is as follows: 1. The tax is levied according to the amount of gold in circulation 2. Tax is levied according to the annual output of the mine. Both have the tendency to reduce the quantity of gold and increase the value of gold to sum up, "the consumption tax rate of gold and silver jewelry, platinum jewelry, diamond and diamond jewelry is 5%; the consumption tax rate of other precious jewelry, jewelry and jade is 10%." legal basis: Article 2 of the Provisional Regulations of the people's Republic of China on consumption tax the tax items and tax rates of consumption tax shall be implemented in accordance with the table of consumption tax items and tax rates attached to these regulations. The adjustment of consumption tax items and tax rates shall be decided by the State Council Article 3 taxpayers who concurrently engage in consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods) shall separately calculate the sales volume and sales volume of taxable consumer goods at different tax rates; If the sales volume and sales quantity are not separately accounted for, or taxable consumer goods with different tax rates are sold as complete sets of consumer goods, the higher tax rate shall apply.
"The consumption tax rate of gold and silver jewelry, platinum jewelry, diamond and diamond jewelry is 5%; the consumption tax rate of other precious jewelry, jewelry and jade is 10%."
1. Gold and silver jewelry, platinum jewelry, diamond and diamond jewelry 5%
2. Other precious jewelry and jewelry jade: 10% of jewelry and jadeite jade will not be subject to consumption tax in the retail chain, but will be subject to value-added tax in the production chain. The tax rate is 10%
however, gold, silver and gold based and silver based alloy jewelry, as well as gold, silver and gold based and silver based alloy inlaid jewelry, including diamonds and diamond jewelry, are subject to consumption tax at the retail level, with a tax rate of 5%. China's current consumption tax is a tax levied on taxable consumer goods by units and individuals engaged in production, entrusted processing and import of taxable consumer goods in China. Special role: it is an important means for the country to implement the consumption policy, guide the consumption structure and thus guide the industrial structure
1. Time of occurrence of consumption tax obligation: except that the time of occurrence of subcontracting tax obligation is a special provision of consumption tax, the time of occurrence of consumption tax obligation is basically the same as that of value-added tax
II. Location of consumption tax payment: unless otherwise specified by the State Council, taxable consumer goods sold by taxpayers and taxable consumer goods produced and used by taxpayers themselves shall be reported to the competent tax authorities where the taxpayer accounts. Where a taxpayer sells or entrusts a foreign county (city) to sell self-produced taxable consumer goods, it shall, after the sales of taxable consumer goods, declare and pay tax to the competent tax authority of the place where the institution is located or the place where it resides
what is the invoice tax rate for gold jewelry
the tax rate of invoices issued by consumers for gold jewelry is 5%. 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 jewelry and jade is 10%. For gold jewelry purchased by ordinary taxpayers, the tax rate is 13%; If it is gold jewelry purchased by small-scale taxpayers, the levy rate is 3%
the gold tax is as follows:
1. The tax is levied according to the amount of gold in circulation
2. Tax is levied according to the annual output of the mine. Both have the tendency to reduce the quantity of gold and increase the value of gold
to sum up, "the consumption tax rate of gold and silver jewelry, platinum jewelry, diamond and diamond jewelry is 5%; the consumption tax rate of other precious jewelry, jewelry and jade is 10%."
legal basis: Article 2 of the Provisional Regulations of the people's Republic of China on consumption tax the tax items and tax rates of consumption tax shall be implemented in accordance with the table of consumption tax items and tax rates attached to these regulations. The adjustment of consumption tax items and tax rates shall be decided by the State Council
Article 3 taxpayers who concurrently engage in consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods) shall separately calculate the sales volume and sales volume of taxable consumer goods at different tax rates; If the sales volume and sales quantity are not separately accounted for, or taxable consumer goods with different tax rates are sold as complete sets of consumer goods, the higher tax rate shall apply.