收藏！金银首饰消费税相关政策

Core Viewpoint - The article discusses the consumption tax policies related to gold and silver jewelry, platinum jewelry, and diamonds, highlighting the tax rates, taxable events, and calculation methods for tax obligations [2][3][4]. Tax Rate and Policy Basis - The consumption tax rate for gold and silver jewelry, platinum jewelry, and unmounted diamonds is set at 5% [2]. - The policies are based on several official notifications from the Ministry of Finance and the State Administration of Taxation, including documents from 1994, 2003, and 2013 [2][3][6]. Taxable Events - Tax obligations arise at different times depending on the nature of the sale: - For retail sales of gold and silver jewelry, tax is due at the time of payment receipt or when a sales voucher is obtained [4]. - For gifts, sponsorships, and other non-retail transfers, tax is due at the time of transfer [4]. - For processing and refurbishing, tax is due when the goods are delivered to the entrusted party [4] . Scope of Taxable Jewelry - The consumption tax applies only to gold and silver jewelry, including alloys, and does not include gold-plated or silver-plated items [3][4]. - Businesses that sell both gold/silver and non-gold/silver jewelry must clearly separate their sales for tax purposes; otherwise, a higher tax rate will apply [3] . Calculation of Taxable Amount - The taxable amount for gold and silver jewelry is calculated based on the sales amount excluding VAT [5]. - If jewelry is sold with packaging, the total sales amount must include the packaging, regardless of separate pricing [5]. - For processed jewelry, the tax basis is determined by the sales price of similar jewelry or calculated based on material costs and processing fees [5] . Special Cases - For exchanges (including refurbishing), the tax basis is determined by the actual price received, excluding VAT [5]. - For gifts and sponsorships, the tax basis is determined by the sales price of similar jewelry or calculated based on the cost of materials plus a fixed profit margin [5] .