2 thoughts on “Which link is gold and silver jewelry collection tax?”
Vivian
The consumption tax of gold and silver jewelry in the retail session is paid by retailers in the retail link. . The scope of gold and silver jewelry that is collected to consumption tax for retail session The gold and silver jewelry scope of the consumption tax for retail section is limited to: gold, silver and gold -based, silver -based alloy jewelry, and as well Gold, silver and gold -based, silver -based alloy inlaid jewelry (hereinafter referred to as gold and silver jewelry). For the production and business units that sell both gold and silver jewelry and 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 not separated by the division will be sold in the production link, and consumption tax will be levied from the high applicable tax rate; those who are sold in the retail session will all be levied on the consumption tax of gold and silver jewelry. . The tax calculation is based on (1) The tax calculation basis for taxpayers to sell gold and silver jewelry is without value -added tax sales. Tax sales (1 value -added tax rate or levy rate) (2) Gold and silver jewelry and packaging materials are sold. Regardless of whether the packaging materials are priced or how to account, they are included in gold and silver jewelry sales and levied consumption tax. (3) The gold and silver jewelry entrusted by the cube should be levied at the sales price of similar gold and silver jewelry sold by the trustee. If there is no sales price of similar gold and silver jewelry, the tax calculation is calculated according to the composition tax value, and the calculation formula is: the composition tax price = (material cost processing fee) (1-gold and silver jewelry consumption tax rate) (4) taxation tax Human -silver jewelry sold by discounts (including refurbishment and restructuring) is determined in accordance with the actual total price of value -added tax, and consumption tax is levied. (5) The business unit uses gold and silver jewelry for gifts, sponsorship, fundraising, advertising, samples, employee benefits, rewards, etc. The sales tax basis shall be determined in accordance with the sales price of similar gold and silver jewelry sold by taxpayers and levied the consumption tax. If there is no sales price of similar gold and silver jewelry, taxation is calculated based on the composition tax value. The consumption tax is a typical indirect tax. It is the general term for the various taxes of consumer goods to the target of taxation. This is a tax levied by the government to consumer goods, which can be levied from wholesalers or retailers. Gold and silver jewelry, diamonds and diamond jewelry need to pay consumption taxes for retail sector.
Question description: Q: Which link is the consumption tax of gold and silver jewelry? Questions Answer: Answer: According to the "Notice on Adjusting the Consumer Tax Tax Taxation of Gold and Silver Jewelry" documents, the scope of gold and silver jewelry that is changed to retail section is limited to: gold, silver, gold base, silver base Alloy jewelry, as well as inlaid jewelry (hereinafter referred to as gold and silver jewelry) of gold, silver and gold -based, silver -based alloy. Jewelry (hereinafter referred to as non -gold and silver jewelry) that does not belong to the above -mentioned consumption tax (hereinafter referred to as non -gold and silver jewelry) is still levying consumption taxes. (Cai taxation character [1994] No. 095) Taxpayer sales (referring to retail, the same below) gold and silver jewelry (including the old replacement new) are taxed at the time of sale; The gold and silver jewelry on the side is taxed at the time of transfer; the gold and silver jewelry that is processed and renovated with materials is taxed when the trustees are delivered.
The consumption tax of gold and silver jewelry in the retail session is paid by retailers in the retail link.
. The scope of gold and silver jewelry that is collected to consumption tax for retail session
The gold and silver jewelry scope of the consumption tax for retail section is limited to: gold, silver and gold -based, silver -based alloy jewelry, and as well Gold, silver and gold -based, silver -based alloy inlaid jewelry (hereinafter referred to as gold and silver jewelry). For the production and business units that sell both gold and silver jewelry and 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 not separated by the division will be sold in the production link, and consumption tax will be levied from the high applicable tax rate; those who are sold in the retail session will all be levied on the consumption tax of gold and silver jewelry.
. The tax calculation is based on
(1) The tax calculation basis for taxpayers to sell gold and silver jewelry is without value -added tax sales. Tax sales (1 value -added tax rate or levy rate)
(2) Gold and silver jewelry and packaging materials are sold. Regardless of whether the packaging materials are priced or how to account, they are included in gold and silver jewelry sales and levied consumption tax.
(3) The gold and silver jewelry entrusted by the cube should be levied at the sales price of similar gold and silver jewelry sold by the trustee. If there is no sales price of similar gold and silver jewelry, the tax calculation is calculated according to the composition tax value, and the calculation formula is: the composition tax price = (material cost processing fee) (1-gold and silver jewelry consumption tax rate)
(4) taxation tax Human -silver jewelry sold by discounts (including refurbishment and restructuring) is determined in accordance with the actual total price of value -added tax, and consumption tax is levied.
(5) The business unit uses gold and silver jewelry for gifts, sponsorship, fundraising, advertising, samples, employee benefits, rewards, etc. The sales tax basis shall be determined in accordance with the sales price of similar gold and silver jewelry sold by taxpayers and levied the consumption tax. If there is no sales price of similar gold and silver jewelry, taxation is calculated based on the composition tax value.
The consumption tax is a typical indirect tax. It is the general term for the various taxes of consumer goods to the target of taxation. This is a tax levied by the government to consumer goods, which can be levied from wholesalers or retailers. Gold and silver jewelry, diamonds and diamond jewelry need to pay consumption taxes for retail sector.
Question description:
Q: Which link is the consumption tax of gold and silver jewelry?
Questions Answer: Answer: According to the "Notice on Adjusting the Consumer Tax Tax Taxation of Gold and Silver Jewelry" documents, the scope of gold and silver jewelry that is changed to retail section is limited to: gold, silver, gold base, silver base Alloy jewelry, as well as inlaid jewelry (hereinafter referred to as gold and silver jewelry) of gold, silver and gold -based, silver -based alloy. Jewelry (hereinafter referred to as non -gold and silver jewelry) that does not belong to the above -mentioned consumption tax (hereinafter referred to as non -gold and silver jewelry) is still levying consumption taxes. (Cai taxation character [1994] No. 095) Taxpayer sales (referring to retail, the same below) gold and silver jewelry (including the old replacement new) are taxed at the time of sale; The gold and silver jewelry on the side is taxed at the time of transfer; the gold and silver jewelry that is processed and renovated with materials is taxed when the trustees are delivered.