Do individual businesses selling jewelry have to pay tax?

If necessary, the taxes levied by the state tax authorities on individual industrial and commercial households include value-added tax and consumption tax

VAT is the taxpayer of VAT if the owner is engaged in the production and sales, wholesale and retail of goods, or provides processing, repair and replacement services. If goods are imported from the customs, the customs will levy value-added tax and consumption tax in the import process at the same time as collecting customs duties. Regarding the tax calculation of self-employed operators, if they are self-employed industrial and commercial households engaged in commercial operations, the value-added tax collection rate is 4%; If it is an individual industrial and commercial household engaged in industry, processing, repair and replacement services, the collection rate of value-added tax is 6%. So, just do a simple multiplication:

VAT payable = sales × Levy rate

however, please note that the sales amount in the formula refers to the sales income excluding value-added tax obtained in the current month, which needs a simple conversion:
sales amount excluding tax = sales amount including tax ÷ (1 collection rate)

while consumption tax, if the following commodities are produced, commissioned for processing or imported (including production and import for self use), tobacco, alcohol and alcohol, firecrackers and fireworks, cosmetics, finished oil Precious jewelry, jewelry and jade, automobile tires, motorcycles, wooden disposable chopsticks, solid wood floors and other commodities should pay consumption tax, that is, consumption tax taxpayers. The consumption tax on gold, silver, jewelry and diamonds is collected at the retail level, so those engaged in the production of the above products and the retail of gold, silver, jewelry and diamonds should not forget to declare and pay the consumption tax while declaring and paying the value-added tax. Tobacco, wine and alcohol, firecrackers and fireworks, cosmetics, refined oil, precious jewelry and jewelry, automobile tires, motorcycles, golf balls and ball sets, high-end watches, yachts, wooden disposable chopsticks, solid wood floors, and cars. The consumption tax on gold, silver jewelry and diamonds is collected at the retail level, so don't forget to pay the consumption tax when engaging in the retail of gold, silver jewelry and diamonds. (since individual businesses cannot obtain the license issued by the people's Bank of China, they cannot generally engage in retail sales of gold, silver, jewelry and diamonds).

the consumption tax rate is different according to the different taxable products. It has both proportional tax rate and fixed tax rate, as well as the combination of these two tax rates

self employed businesses generally pay tax in a fixed amount, and invoices can only be issued by nearby tax offices!

Of course, we have to pay taxes, value-added tax and consumption tax. All taxpayers who pay consumption tax have to verify and collect (establish accounts)