5 thoughts on “What links do jewelry are levied for consumption tax”
Eric
Jewelry jewelry retail consumption tax. If taxpayers who are engaged in the retail business of gold and silver jewelry in the people's Republic of China, and are taxpayers who consume gold and silver jewelry taxes. The gold and silver jewelry, which is changed to retail session, is limited to: gold, silver and gold -based alloy jewelry, as well as inlaid jewelry of gold, silver and gold, and silver -based alloy. From May 1, 2003, the consumption tax of platinum jewelry was changed to retail taxation. If the operating unit also also operates the production, processing, wholesale, and retail business, the sales shall be calculated separately. If the sales are not calculated separately, and the sales or unclear are not clearly divided, it shall be deemed to be levied on the consumption tax of retail. Pucting information: The scope of consumption tax collection includes five types of products: The first category: some excessive consumption will cause special specialty to human health, social order, ecological environment and other aspects of harm Consumer goods, such as smoke, alcohol, firecrackers, fireworks, etc.; The second category: luxury goods, non -living necessities, such as valuable head jewelry, cosmetics, etc.; Car, motorcycle, etc.; The fourth category: non -renewable and replaced petroleum consumer products, such as gasoline, diesel, etc.; Category 5: products with certain fiscal significance, such as skin care hair care products, etc. Essence Reference information Source: Baidu Encyclopedia-Consumption Tax
"Approval of the State Administration of Taxation on the Consumer Tax Tax Tax Taxation of forging Gold Jewelry" (National Taxation Letter [1996] No. 727): The scope of gold and silver jewelry that levies consumer taxes in the retail session does not include gold -plated (silver), packet gold (baggage) Silver) jewelry, as well as inlaid jewelry of gold -plated (silver) and gold (silver), all processes made of gold, silver jewelry and inlay jewelry made from other processes other than gold and gold -plated processes, such as forging gold, casting gold, composite Gold jewelry, etc., shall levy consumption taxes in the retail link. It, in accordance with the "Notice on Platinum and its product tax policies" (Fiscal Tax [2003] No. 86): The levy of platinum jewelry consumption tax is transformed from the current production and import links to retail section. Secondly, in accordance with the "Notice on Diamond and Shanghai Diamond Exchange" (notice of taxation policies in the Shanghai Diamond Exchange "(Fiscal Tax [2001] No. 176): the taxation link for the consumption tax of diamonds and diamond jewelry is after the current production link and the import link Move to retail. The tax rate: If in accordance with the "Interim Regulations of the People's Republic of China Consumption Tax" (State Council 539 of the People's Republic of China): (1) Gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry , 5%. (2) Other valuable head jewelry and jewelry and jade, 10%. It, according to the "Notice on Platinum and its product tax policies" (Fiscal Tax [2003] No. 86), platinum jewelry consumption tax rates are adjusted to 5%. Secondly, in accordance with the "Notice on Diamond and Shanghai Diamond Exchange" (notice of taxation policies in the Shanghai Diamond Exchange "(Fiscal Tax [2001] No. 176), the consumption tax of unsolved finished diamonds and diamond jewelry is levied at a tax rate of 5 % Essence According to the above provisions, the retail of jewelry and jadeite jade does not levy consumer taxes, and the value -added tax is levied in the production link, the tax rate is 10%; The inlaid jewelry of the silver -based alloy includes diamonds and diamond jewelry, all of which levy consumer taxes in the retail session, and the tax rate is 5%.
According to the "Comment on the Scope of Consumption Tax" (National Taxation Letter [1997] No. 306), valuable jewelry that levies consumer taxes in the production process includes: various jewelry and jade and jade that have been excavated, polished, and processed. The tax rate is 10%.
The notice of the "Ministry of Finance and the State Administration of Taxation on Adjusting the Consumer Tax Taxation of Gold and Silver Jewelry" Te financial tax [1994] No. 95 stipulates that valuable jewelry that levies consumption taxes in the retail link includes: Gold, silver and gold -based, silver -based alloy jewelry, as well as inlaid jewelry of gold, silver and gold, and silver -based alloy; diamonds and diamond jewelry; platinum jewelry. The retail is a business sold to the unit or individual, with a tax rate of 5%.
Gold and silver jewelry, diamonds and diamond jewelry, retail consumption tax. Tax rate: 5%, tax calculation basis: sales without value -added tax: sales of gold and silver jewelry = sales containing value -added tax ÷ (1 value -added tax rate 17%or 3%of the levy rate) ) R n, with the sales of gold and silver jewelry, with the packaging of the packaging, whether the packaging items are priced separately, or how the accounting is calculated, it should be incorporated into the sales of gold and silver jewelry to collect the consumption tax. The gold and silver jewelry with materials should be levied on the basis of the sales tax of the sales of similar gold and silver jewelry based on the sales price of similar gold and silver jewelry. There is no sales price of similar gold and silver jewelry, and taxation is calculated at the composition tax price. The calculation formula for the composition of tax calculation is: The composition tax price = (material cost processing fee) ÷ (1-gold and silver jewelry consumption tax rate of 5%).
Jewelry jewelry retail consumption tax.
If taxpayers who are engaged in the retail business of gold and silver jewelry in the people's Republic of China, and are taxpayers who consume gold and silver jewelry taxes.
The gold and silver jewelry, which is changed to retail session, is limited to: gold, silver and gold -based alloy jewelry, as well as inlaid jewelry of gold, silver and gold, and silver -based alloy. From May 1, 2003, the consumption tax of platinum jewelry was changed to retail taxation.
If the operating unit also also operates the production, processing, wholesale, and retail business, the sales shall be calculated separately. If the sales are not calculated separately, and the sales or unclear are not clearly divided, it shall be deemed to be levied on the consumption tax of retail.
Pucting information:
The scope of consumption tax collection includes five types of products:
The first category: some excessive consumption will cause special specialty to human health, social order, ecological environment and other aspects of harm Consumer goods, such as smoke, alcohol, firecrackers, fireworks, etc.;
The second category: luxury goods, non -living necessities, such as valuable head jewelry, cosmetics, etc.; Car, motorcycle, etc.;
The fourth category: non -renewable and replaced petroleum consumer products, such as gasoline, diesel, etc.;
Category 5: products with certain fiscal significance, such as skin care hair care products, etc. Essence
Reference information Source:
Baidu Encyclopedia-Consumption Tax
"Approval of the State Administration of Taxation on the Consumer Tax Tax Tax Taxation of forging Gold Jewelry" (National Taxation Letter [1996] No. 727): The scope of gold and silver jewelry that levies consumer taxes in the retail session does not include gold -plated (silver), packet gold (baggage) Silver) jewelry, as well as inlaid jewelry of gold -plated (silver) and gold (silver), all processes made of gold, silver jewelry and inlay jewelry made from other processes other than gold and gold -plated processes, such as forging gold, casting gold, composite Gold jewelry, etc., shall levy consumption taxes in the retail link.
It, in accordance with the "Notice on Platinum and its product tax policies" (Fiscal Tax [2003] No. 86): The levy of platinum jewelry consumption tax is transformed from the current production and import links to retail section.
Secondly, in accordance with the "Notice on Diamond and Shanghai Diamond Exchange" (notice of taxation policies in the Shanghai Diamond Exchange "(Fiscal Tax [2001] No. 176): the taxation link for the consumption tax of diamonds and diamond jewelry is after the current production link and the import link Move to retail.
The tax rate:
If in accordance with the "Interim Regulations of the People's Republic of China Consumption Tax" (State Council 539 of the People's Republic of China):
(1) Gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry , 5%.
(2) Other valuable head jewelry and jewelry and jade, 10%.
It, according to the "Notice on Platinum and its product tax policies" (Fiscal Tax [2003] No. 86), platinum jewelry consumption tax rates are adjusted to 5%.
Secondly, in accordance with the "Notice on Diamond and Shanghai Diamond Exchange" (notice of taxation policies in the Shanghai Diamond Exchange "(Fiscal Tax [2001] No. 176), the consumption tax of unsolved finished diamonds and diamond jewelry is levied at a tax rate of 5 % Essence
According to the above provisions, the retail of jewelry and jadeite jade does not levy consumer taxes, and the value -added tax is levied in the production link, the tax rate is 10%; The inlaid jewelry of the silver -based alloy includes diamonds and diamond jewelry, all of which levy consumer taxes in the retail session, and the tax rate is 5%.
According to the "Comment on the Scope of Consumption Tax" (National Taxation Letter [1997] No. 306), valuable jewelry that levies consumer taxes in the production process includes: various jewelry and jade and jade that have been excavated, polished, and processed. The tax rate is 10%.
The notice of the "Ministry of Finance and the State Administration of Taxation on Adjusting the Consumer Tax Taxation of Gold and Silver Jewelry"
Te financial tax [1994] No. 95 stipulates that valuable jewelry that levies consumption taxes in the retail link includes: Gold, silver and gold -based, silver -based alloy jewelry, as well as inlaid jewelry of gold, silver and gold, and silver -based alloy; diamonds and diamond jewelry; platinum jewelry.
The retail is a business sold to the unit or individual, with a tax rate of 5%.
In any link of jewelry, the consumption tax is sold or a third -party consumption tax for selling the sales fee.
Gold and silver jewelry, diamonds and diamond jewelry, retail consumption tax. Tax rate: 5%, tax calculation basis: sales without value -added tax:
sales of gold and silver jewelry = sales containing value -added tax ÷ (1 value -added tax rate 17%or 3%of the levy rate) ) R n, with the sales of gold and silver jewelry, with the packaging of the packaging, whether the packaging items are priced separately, or how the accounting is calculated, it should be incorporated into the sales of gold and silver jewelry to collect the consumption tax. The gold and silver jewelry with materials should be levied on the basis of the sales tax of the sales of similar gold and silver jewelry based on the sales price of similar gold and silver jewelry. There is no sales price of similar gold and silver jewelry, and taxation is calculated at the composition tax price.
The calculation formula for the composition of tax calculation is:
The composition tax price = (material cost processing fee) ÷ (1-gold and silver jewelry consumption tax rate of 5%).