jewelry acrylic display wholesale How to determine the tax rate for commercial enterprises to sell gold jewelry?

pearl costume jewelry wholesale Gold and silver jewelry, diamonds and diamond jewelry, retail consumption tax. Tax rate: 5%
The tax calculation basis
1.
sales without value -added tax: sales of gold and silver jewelry = sales containing VAT ÷ (1 value -added tax rate 17%or 17%or 17%or 17%or 17%or value -added tax rate The collection rate is 3%)
2. Gold and silver jewelry, with the packaging of packaging, whether the packaging items are priced separately, or how to account for accounting, it should be merged into the sales of gold and silver jewelry and levies the consumption tax.
3. The gold and silver jewelry with the material processing should be levied on the basis of the sales price of similar gold and silver jewelry to sell 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 tax price is: the composition tax price = (material cost processing fee) ÷ (1 -gold and silver jewelry consumption tax rate of 5%)

stella valle jewelry wholesale