1 thought on “Does jade pay the consumption tax in the retail session?”
Michelle
want. If gold and silver jewelry and other products form a complete set of consumer goods, the consumption tax shall be levied at full sales. Gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry consumption tax rates are 5%: other valuable first jewelry and jewelry and jade consumption tax rates are 10%. It jade paying consumption tax: 1, jewelry jade consumption tax is paid by the retail sector. 2. 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. The levy process is single, and most of them are paid in the production or import link. Consumption tax is a typical indirect tax. 3. Consumption tax is an internal tax. As part of the product price, the tax is eventually borne by consumers. The taxpayer of consumer taxes is an unit and individual of taxable consumer goods stipulated in the "Interim Regulations on Consumption Tax of the People's Republic of China" in China. 4, gold and silver jewelry include: noble and rare substances such as gold, silver, platinum, white gold, gems, pearls, diamonds, emeralds, corals, agate, and other pure gold and silver jewelry and other metals, artificial gems and other pure gold and silver jewelry and other metals and artificial gems Inlaid jewelry. The tax rate is 10%in production and 5%in the sales link. 5, so a taxpayer who is engaged in the retail business of gold and silver jewelry in the People's Republic of China, is a taxpayer for the consumption tax of gold and silver jewelry. Entrusted processing, commissioned gold and silver jewelry, the trustee is also a taxpayer. The retail business of gold and silver jewelry refers to the business of gold and silver jewelry sales approved by the People's Bank of China to produce, processing, wholesale, retail units (hereinafter referred to as operating units), approved by the People's Bank of China. Legal basis: Article 2 of the following personal income of the Personal Income Tax Law of the People's Republic of China shall pay personal income tax: (1) salary and salary income; (2) labor remuneration Income; (3) Manuscript rewards; (4) Conducting fees; (5) business income; (6) interest, dividend, dividend income; (7) Property leasing income; (8) Property transfer income; (9) accidental income. Residents' personal income obtained from the first to fourth paragraph of the preceding paragraph (hereinafter referred to as comprehensive income), calculate personal income tax based on the merger of the tax year; Calculate personal income tax. The taxpayer obtains the income from the fifth to the 9th paragraph of the preceding paragraph, and the personal income tax is calculated in accordance with the provisions of this Law.
want. If gold and silver jewelry and other products form a complete set of consumer goods, the consumption tax shall be levied at full sales. Gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry consumption tax rates are 5%: other valuable first jewelry and jewelry and jade consumption tax rates are 10%.
It jade paying consumption tax:
1, jewelry jade consumption tax is paid by the retail sector.
2. 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. The levy process is single, and most of them are paid in the production or import link. Consumption tax is a typical indirect tax.
3. Consumption tax is an internal tax. As part of the product price, the tax is eventually borne by consumers. The taxpayer of consumer taxes is an unit and individual of taxable consumer goods stipulated in the "Interim Regulations on Consumption Tax of the People's Republic of China" in China.
4, gold and silver jewelry include: noble and rare substances such as gold, silver, platinum, white gold, gems, pearls, diamonds, emeralds, corals, agate, and other pure gold and silver jewelry and other metals, artificial gems and other pure gold and silver jewelry and other metals and artificial gems Inlaid jewelry. The tax rate is 10%in production and 5%in the sales link.
5, so a taxpayer who is engaged in the retail business of gold and silver jewelry in the People's Republic of China, is a taxpayer for the consumption tax of gold and silver jewelry. Entrusted processing, commissioned gold and silver jewelry, the trustee is also a taxpayer. The retail business of gold and silver jewelry refers to the business of gold and silver jewelry sales approved by the People's Bank of China to produce, processing, wholesale, retail units (hereinafter referred to as operating units), approved by the People's Bank of China.
Legal basis: Article 2 of the following personal income of the Personal Income Tax Law of the People's Republic of China shall pay personal income tax:
(1) salary and salary income;
(2) labor remuneration Income;
(3) Manuscript rewards;
(4) Conducting fees;
(5) business income;
(6) interest, dividend, dividend income;
(7) Property leasing income;
(8) Property transfer income;
(9) accidental income. Residents' personal income obtained from the first to fourth paragraph of the preceding paragraph (hereinafter referred to as comprehensive income), calculate personal income tax based on the merger of the tax year; Calculate personal income tax. The taxpayer obtains the income from the fifth to the 9th paragraph of the preceding paragraph, and the personal income tax is calculated in accordance with the provisions of this Law.