What is the consumption tax rate of gold and silver jewelry?

Gold and silver jewelry (including platinum jewelry) consumption tax is levied by a 10%tax rate at a tax rate of 5%.
The scope of consumption tax is limited to gold, silver and gold -based alloy jewelry, as well as inlaid jewelry of gold, silver and gold, and silver -based alloy. Taxable jewelry within the above scope still levies consumption tax at a 10%tax rate.
The consumption tax is a collective name for various taxes of consumer goods as the tax collection target. It is a tax levied by the government to consumer goods, which can be levied from wholesalers or retailers. Consumption tax is a typical indirect tax. Consumption tax is implemented in the price of taxes, which is only paid in the production, commission processing and import links of taxable consumer goods. In the future wholesale, retail and other links, because the price has included the consumption tax, the taxation tax is not needed. The tax will eventually borne by consumers. Essence
"Interim Regulations of the Consumption Tax" Article 1 of the unit and individual of consumer goods stipulated in the production, commission processing and import of these regulations in the territory of the People's Republic of China, and other units and individuals of consumer goods stipulated in these regulations determined by the State Council are The taxpayer of consumption tax shall pay the consumption tax in accordance with these regulations.
The taxable consumer goods sold by taxpayers, and self -produced and self -employed consumer consumer goods, in addition to the State Council's financial and tax authorities, shall be provided in the competent tax authority of the taxpayer's organs or the place of residence. Tax declaration. In addition to the entrusted processing of taxable consumer goods, in addition to being subject to the individual, the in charge of the tax authority where the trustee is located or the place of residence is to unpubiated the consumption tax tax. Imported taxable consumer goods shall declare taxes on customs customs customs.
The consumption tax is levied by the tax authority, and the consumption tax of imported taxable consumer goods is levied by the customs.
The consumption tax for taxable consumer goods that carry or mail in the country, together with tariffs. The specific measures shall be formulated by the State Council Customs and Taxation Committee in conjunction with relevant departments.
3 Consumer goods (hereinafter referred to as taxable consumer consumer goods) who should pay the consumer tax (hereinafter referred to as taxable consumer goods) shall be calculated separately. Or, if the taxable consumer goods of different tax rates are sold for a set of consumer goods, the tax rate is high.