Legal analysis: Jewelry, jadeite jade retail session does not levy consumption tax, and the value -added tax is levied in the production process, the tax rate is 10%; Plastic jewelry includes diamonds and diamond jewelry. The consumption tax is levied at the retail session, and the tax rate is 5%. The Legal basis: Article 2 of the State Administration of Taxation's "Notice on Adjusting the Tax Tax Taxation of Gold and Silver Jewelry Consumption Tax" Article 2 of the tax rate of gold and silver jewelry is 5%.
Legal analysis: Jewelry, jadeite jade retail session does not levy consumption tax, and the value -added tax is levied in the production process, the tax rate is 10%; Plastic jewelry includes diamonds and diamond jewelry. The consumption tax is levied at the retail session, and the tax rate is 5%.
The Legal basis: Article 2 of the State Administration of Taxation's "Notice on Adjusting the Tax Tax Taxation of Gold and Silver Jewelry Consumption Tax" Article 2 of the tax rate of gold and silver jewelry is 5%.