What is the taxation of jewelry stores?

Answer: According to the "Notice of the State Administration of Taxation on Adjusting the Tax Tax Tax Tax Taxation of Gold and Silver Jewelry" (Fiscal Tax [1994] No. 095), "First, the scope of gold and silver jewelry of the consumption tax levied on the retail link
This time, the scope of gold and silver jewelry that is collected in the retail session is limited to: gold, silver and gold -based, silver -based alloy jewelry, as well as inlaid jewelry (hereinafter referred to as gold and silver jewelry) of gold, silver, and gold -based alloy alloy.
For the production and business units that sell both gold and silver jewelry and sell non -gold and silver jewelry, the two types of products should be clearly divided and the sales are calculated separately. Anyone who is unclear or cannot be calculated separately. The consumption tax will be levied from the high applicable tax rate; those who are sold in the retail link will be levied on consumption tax according to gold and silver jewelry.
If gold and silver jewelry and other products to form a set of consumer goods sales shall be levied on the full sales consumption tax based on the sales. "
If in accordance with the "Interim Regulations on Consumption Tax of the People's Republic of China" (State Council No. 539 of the People's Republic of China), the consumption tax rate of consumption tax rates stipulates: "Gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry; 10 % of jewelery and jade. "
therefore, your company's retail gold and silver jewelry declared tax on tax according to the tax rate specified in the above documents.
S specific documents, please refer to the notice of notice of issues related to the State Administration of Taxation of the Ministry of Finance on the Consumer Tax Taxation of Gold and Silver Jewelry Consumption Tax /LAWSTEXT // LAWSID/4176