Group 1 - The article discusses the classification and taxation of gold and silver jewelry, platinum jewelry, and diamond products, emphasizing the need for clear separation in accounting for sales of different types of jewelry [2][3] - Retail businesses engaged in gold and silver jewelry sales are identified as taxpayers for consumption tax, including those who engage in consignment processing or consignment sales [3][4] - The timing of tax obligations for gold and silver jewelry sales is specified, with tax due upon receipt of payment or issuance of sales receipts [5][6] Group 2 - The basis for calculating consumption tax for gold and silver jewelry is outlined, with different rules for various business models, such as trade-ins and bundled sales [6][7] - Special circumstances for determining the tax basis for consumption tax are discussed, including the use of similar jewelry sales prices or composition pricing when no similar sales exist [7] - The article provides guidance on the electronic tax filing process, highlighting the automated system for businesses solely engaged in gold and silver jewelry retail [8][10]

会银首饰消费税的 棋举 ▶金银首饰、铂金首饰、未镶嵌的成品钻石和钻石 饰品消费税税率为5%。 政策依据: 《财政部 国家税务总局关于调整金银首 饰 消 费 税 纳 税 环 节 有 关 问 题 的 通 知 》 （ 财 税 (1994) 95号) 《财政部 国家税务总局关于铂金及其制品税收政策 的通知》（财税〔2003〕86号〕 《财政部 国家税务总局关于钻石消费税有关问题的 通知》（财税〔2013〕40号） 纳税人销售（指零售,下同）的金银首饰（含 以旧换新），于销售时纳税;用于馈赠、赞 助、集资、广告、样品、职工福利、奖励等方 面的金银首饰,于移送时纳税;带料加工、翻 新改制的金银首饰于受托方交货时纳税。 政策依据:《财政部 国家税务总局关于调整金银 首饰消费税纳税环节有关问题的通知》 (财税 (1994) 95号) ►零售环节征收消费税的金银首饰范围仅限于: 金、银和金基、银基合金首饰以及金、银和金 基、银基合金的镶嵌首饰（以下简称金银首 饰）。 对既销售金银首饰，又销售非金银首饰的生产、 经营单位,应将两类商品划分清楚,分别核算销 售额。凡划分不清楚或不能分别核算的,在生产 环节销售的,一律从高适用税率征 ...

Tax Policies Related to Flower Industry - Agricultural producers selling flowers are exempt from value-added tax (VAT) [2] - Small-scale taxpayers can enjoy VAT exemption on flower sales if quarterly sales do not exceed 300,000 yuan; otherwise, VAT must be paid [3] - The VAT rate for fresh flowers is 9%, while processed flower products have a VAT rate of 13% [4] Corporate Income Tax Policies - Enterprises engaged in flower cultivation can benefit from a reduced corporate income tax rate [4] - Trading activities related to flowers do not qualify for the tax reduction [4] - Small and micro enterprises meeting specific criteria can have a corporate income tax burden as low as 5% until December 31, 2027 [4]