Legal analysis: With the approval of the State Council, the consumption tax of gold and silver jewelry (including platinum jewelry) is levied by a 10%tax rate at a tax rate of 5%. The scope of reduction of 5%of the consumption tax is limited to gold, silver and gold -based, silver -based alloy jewelry, as well as inlaid jewelry of gold, silver and gold, and silver -based alloy. Taxable jewelry within the above scope still levies consumption tax at a 10%tax rate. Legal basis: "The Management Law of the People's Republic of China" I: In order to strengthen taxation management, standardize tax collection and payment, protect national tax revenue, protect the legitimate rights and interests of taxpayers, promote the economy of the economy And social development, formulate this law. The second tax collection and management of various taxes levied by tax authorities in accordance with the law shall apply this law. It taxation, suspension of taxation, suspension of taxation, tax reduction, tax exemption, tax refund, and taxation shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council. We or individuals, or individuals may violate the provisions of laws and administrative regulations, and make taxes on taxation, suspension of taxation, tax reduction, tax exemption, tax refund, taxation, and other tax laws and administrative regulations. Idders and administrative regulations with taxpayers and individuals with taxpayers are taxpayers. If laws and administrative regulations stipulates that units and individuals who have the obligation to withdraw and collect taxes on their agglomerations are deductible. Taxpayers and deductible obligations must pay taxes, withdrawals, and taxes on aggregates in accordance with the provisions of laws and administrative regulations.
Legal analysis: With the approval of the State Council, the consumption tax of gold and silver jewelry (including platinum jewelry) is levied by a 10%tax rate at a tax rate of 5%. The scope of reduction of 5%of the consumption tax is limited to gold, silver and gold -based, silver -based alloy jewelry, as well as inlaid jewelry of gold, silver and gold, and silver -based alloy. Taxable jewelry within the above scope still levies consumption tax at a 10%tax rate.
Legal basis: "The Management Law of the People's Republic of China"
I: In order to strengthen taxation management, standardize tax collection and payment, protect national tax revenue, protect the legitimate rights and interests of taxpayers, promote the economy of the economy And social development, formulate this law.
The second tax collection and management of various taxes levied by tax authorities in accordance with the law shall apply this law.
It taxation, suspension of taxation, suspension of taxation, tax reduction, tax exemption, tax refund, and taxation shall be implemented in accordance with the provisions of the law; if the law authorizes the State Council, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.
We or individuals, or individuals may violate the provisions of laws and administrative regulations, and make taxes on taxation, suspension of taxation, tax reduction, tax exemption, tax refund, taxation, and other tax laws and administrative regulations.
Idders and administrative regulations with taxpayers and individuals with taxpayers are taxpayers.
If laws and administrative regulations stipulates that units and individuals who have the obligation to withdraw and collect taxes on their agglomerations are deductible. Taxpayers and deductible obligations must pay taxes, withdrawals, and taxes on aggregates in accordance with the provisions of laws and administrative regulations.