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]