Jewelry consumption tax rate

"The consumption tax rate for gold and silver jewelry, platinum jewelry and diamond and diamond jewelry is 5%; the consumption tax rate for other precious jewelry and jewelry and jade is 10%."

1, 5% on gold and silver jewelry, platinum jewelry and diamond and diamond jewelry.

2, other precious jewelry and jewelry and jade 10% jewelry, jadeite jade retail link does not levy consumption tax, value-added tax is levied in the production link, the tax rate is 10%;

But the gold, silver and gold-based, silver-based alloy jewelry, as well as gold, silver and gold-based, silver-based alloy of inlaid jewelry, including diamonds and diamond jewelry are in the retail link to levy a consumption tax, the tax rate is 5%. China's current consumption tax is a tax on units and individuals engaged in the production, commissioned processing and import of taxable consumer goods within the territory of China on their taxable consumption tax products. Special role: it is an important means for the state to implement the consumption policy and guide the consumption structure and thus the industrial structure.

One, the time of occurrence of tax obligation of consumption tax: except for the time of occurrence of tax obligation of entrusted processing, which is unique to consumption tax, the time of occurrence of tax obligation of consumption tax is basically the same as that of value-added tax.

Second, the place of payment of consumption tax: taxpayers selling taxable consumer goods, as well as self-produced taxable consumer goods for self-consumption, except as otherwise provided by the State Council, shall declare taxes to the competent tax authorities in the place where the taxpayers' accounts are kept. If a taxpayer sells or commissions the sale of self-produced taxable consumer goods in a foreign county (city), the taxpayer shall, after the sale of the taxable consumer goods, declare the tax to the tax authority in charge of the place where the taxpayer's organization is located or the place where the taxpayer resides.

What is the tax rate on invoices issued by consumers buying gold jewelry?

The tax rate for invoices issued by consumers buying gold jewelry is 5%. Gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry consumption tax rate of 5%; other precious jewelry and jewelry and jade consumption tax rate of 10%. Among the general taxpayers to buy gold jewelry, then the tax rate is 13%; if the gold jewelry purchased from small-scale taxpayers, then the levy rate of 3%.

About the gold tax is said as follows:

1. Taxed according to the amount of gold existing in circulation;

2. Taxed according to the annual production of the mine. Both have a tendency to reduce the amount of gold and increase its value.

In summary, "the consumption tax rate for gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry is 5%; the consumption tax rate for other precious jewelry and jewelry and jade is 10%."

Legal basis: "Chinese People's **** and State Provisional Regulations on Consumption Tax" Article 2 of the Consumption Tax tax items, tax rates, in accordance with the "Consumption Tax Tax Table" attached to the Regulations. Adjustment of consumption tax items and tax rates shall be decided by the State Council.

Article 3: A taxpayer who is engaged in the business of consumer goods subject to consumption tax at different tax rates (hereinafter referred to as taxable consumer goods) shall account for the sales and sales quantities of taxable consumer goods at different tax rates; if he fails to account for the sales and sales quantities, or if he sells taxable consumer goods at different tax rates as a complete set of consumer goods, the tax rate shall be applied from the higher one.