Is gold and silver jewelry the scope of consumption tax taxation?

First, answer
. 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.
. Analysis
The consumption tax is a collective name for various taxes based on the circulation 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.
. The scope of consumption tax
The main collection of consumption taxes also include: cigarettes, alcohol, alcohol, firecrackers, fireworks products, cosmetics, refined oil, precious jewelry and jewelry and jade, golf and balls , High -end watch, yacht, wooden disposable chopsticks, solid wood flooring, car tires, motorcycles, cars and other taxes.