When calculating taxes, taxpayers who retail gold and silver jewelry must convert VAT-inclusive sales to VAT-exclusive sales.
Taxable sales of gold and silver jewelry = sales including value added tax ÷ (1 + value added tax rate or collection rate)
Price composition taxable = initial purchase price × (1+profit rate)÷(1-tax rate on consumption of gold and silver jewelry)
Tax payable = compound tax price × tax rate on consumption of gold and silver jewelry
Tax rate on precious jewelry and jade jewelry:
1. Gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry, 5%
2. Other precious jewelry and jade jewelry, 10%
Jewelry Jewelry and jade
The scope of this tax item includes: all kinds of gold and silver jewelry and miscellaneous types of jewelry and jade that have been mined, polished and processed.
(1) Thes gold and silver jewelry includes:
Any jewelry made from noble and rare materials such as gold, silver, platinum, precious stones, pearls, diamonds, jade, coral, agate. and other metals, various pure gold and silver jewelry and jewelry inlaid with artificial gemstones (including artificial gold and silver, synthetic gold and silver jewelry, etc.).
(2) Types of jewelry and jade include:
1. Diamond: Diamond is a mineral crystal formed entirely by carbon, a single element. unique element made of precious stones. Diamonds have octahedral cleavage, that is, the four directions of planar octahedral crystal planes, usually step-shaped. The chemical properties of diamond are very stable and hardly soluble in acids and alkalis. But in pure oxygen, decomposition will occur when heated to around 1,770 degrees. Under a vacuum,when heated to 1,700 degrees, it decomposes into graphite. Diamonds can be transparent, translucent or opaque. Gem-quality diamonds should be colorless and transparent, with few or no flaws. They can also be slightly light yellow or very light brown. The most valuable color is natural pink, followed by blue and green.
2. Pearls: When small impurities enter the body of shellfish molluscs in seawater or freshwater, the mantle is stimulated and secretes a kind of nacre (mainly calcium carbonate), which envelops the small impurities layer by layer. It rises and gradually becomes a small round bead, which is a pearl. The colors of the pearls are mainly white, pink and light yellow, with pearly luster, and their surface vaguely flashes with iridescent pearly light. Those which have white color, shiny skin, round shape and hard grain size shave the most precious.
3. Turquoise: Turquoise is a self-colored gemstone and a completely hydrated copper-aluminum phosphate. The molecular formula is cual6(po4)4(oh)8?5h2o. The transparency of the turquoise is opaque and the lower part of the sparkle is translucent. The polished surface has a greasy glass luster, and the fracture surface has a greasy dull luster. Varieties of turquoise include Persian turquoise, American and Mexican turquoise, Egyptian turquoise, and wireframe turquoise.
4. Lapis Lazuli: Lapis Lazuli is a mineral of the sodalite group; the molecular formula of Lapis Lazuli is (na, ca) 7-8 (al, si) 12 (o, s) 24 (so4), cl2cl2·(oh)2(oh)2, in which sodium is often partially replaced by potassium and the sulfur is partially replaced by sulfate, chlorine or selenium. Types of lapis lazuli include Persian lapis lazuli, Soviet lapis lazuli or Spanish lapis lazuli, le Chilean lapis lazuli.
5. Opal stone: It belongs to the opal class of minerals and its molecular formula is sio2?·nh2o. Because the small sio2 beads in the opal are carefully arranged like a lattice, when white light shines on it, it diffracts and disperses into a spectrum of colors. Therefore, opal stone has dazzling and changing colors, especially those with more red. the colors, which are the most precious. Types of opal include white opal, black opal, crystal opal, fire opal, colloidal opal or jade drop opal, boulder opal and gangue opal or opal in the matrix.
6. Peridot: Peridot is a solid colored gemstone. Common colors include pure green, yellow-green to brown-green. Peridot is not colorless. The molecular formula is: (mg, fe)2sio4. Varieties of peridot include chrysolite, topaz,forsterite, fayalite, “twilight emerald” and almanite.
7. Feldspar: Feldspar is divided into two main types based on mineralogy: K-feldspar and plagioclase. The molecular formulas are: kalsi3o8, naalsi3o8. Types of feldspar include moonstone or ice feldspar, sunstone or aventurine feldspar, labradorite, amazonite or amazonite.
8. Jade: Jade (also called jade), nephrite. Jadeite is a sodium aluminum silicate with the molecular formula: naal(sio3)2. Nephrite is a hydrated calcium-magnesium silicate with the molecular formula: camg5(oh)2(si4o11)2.
9. Quartz: Quartz is a gemstone of other colors. Pure quartz is colorless and transparent. The molecular formula is sio2. Types of quartz include rock crystal, iridescent or fancy red quartz, speckled or reticulated rutile quartz, amethyst, citrine, smoky quartzor smoky quartz, hibiscus, aventurine, blue quartz, milky quartz, blue quartz or sapphire quartz, tiger's eye, eagle. or Falcon Eye, Quartz Cat's Eye, Starred or Star Quartz.
10. Chalcedony: Also called cryptocrystalline quartz. The molecular formula is sio2. Types of chalcedony include moonstone, chrysoprase, carnelian, carnelian, chicken bloodstone, green chalcedony, agate, onyx, jasper, chrysoprase, chrysocolla, and petrified wood .
11. Garnet: It gets its name from its crystals which are very similar in shape and color to pomegranate seeds. The general molecular formula for garnet is r3m2(sio4)3. Types of garnets include almandine, pyrope, pyrope, spessartite, andradite, and grossular garnet.
12. Zircon: Color is red, yellow, blue, purple, etc. The molecular formula is zrsio4.
13. Spinel: the color is **, green and colorlessD. The molecular formula is mgal2o4. Types of spinel include red spinel, ruby-colored spinel or ruby spinel, purple or gyro-like spinel, pink or pink spinel, orange-red spinel.Colored spinel, blue spinel, sapphire colored spinel or spinel sapphire, alexandrite spinel, black spinel, ferromagnetic spinel or mafic spinel.
14. Topaz: Topaz is an aluminum fluorosilicate with an orthorhombic crystal system. The molecular formula is al2(f,oh)2sio4. Types of topaz include brown to yellow-brown, light blue to light blue, pink, colorless and other varieties.
15. Tourmaline: An extremely complex boroalumina silicate, which may contain one or more of the following: magnesium, sodium, lithium, iron, potassium, or other metals. These elements are in different proportions and have different colors. Types of tourmalines include stonesprecious red, green, blue, yellow and orange, colorless or white, black and variegated, cat's eye tourmaline and chameleon-like tourmaline.
16. Chrysoberyl: It belongs to the group of minerals and aluminates. The main component is beryllium aluminum oxide, which belongs to the orthorhombic crystal system. The molecular formula is beal2o4. Types of chrysoberyl include alexandrite, cat's eye, cat's eye alexandrite, and a few other variations.
17. Beryl: Beryl is colorless in its pure state; different varieties have different colors due to the presence of trace metal oxides. Emerald is usually found in the presence of chromium oxide or vanadium oxide, while aquamarine is colored by ferrous oxide. The formation of cesium-beryl is due to the presence of magnesium, while chrysoberyl is colored by iron oxide. The molecular formula is: be3al2(sio3)6.Types of beryl include emerald, aquamarine, maxix beryl, golden beryl, cesium beryl, other transparent varieties, cat's eye beryl, and star beryl.
18. Corundum: Corundum is a very common mineral, except for star gemstones, only translucent to transparent varieties can be called gemstones. The molecular formula is al2o3, which appears red when it contains chromium oxide, blue when it contains titanium and iron oxide, ** when it contains iron oxide, in orange when it contains chromium and iron oxide, in green when it contains iron and titanium oxide and in green when it contains chromium. , titanium and violet iron oxide. Types of corundum include ruby, star ruby, sapphire, sharp sapphire, and star sapphire.
19. Amber: An organic substance. It is a petrified rosin from ancient trees that containsrelated rosin. The molecular formula is c40h64o4. Types of amber include sea amber, pit amber, clean amber, chunk amber, fatty amber, cloudy amber, bubble amber, and bone amber.
20. Coral: This is another gem material of biological origin. It is the calcium dendritic skeleton of coral polyps that forms alongside the proliferation of groups of extremely small marine animals.
21. Coal: Coal is a variation of lignite (mainly composed of carbon and contains hydrogen and oxygen). It is formed by the compaction of driftwood. Driftwood sinks to the sea floor and becomes buried fine-grained silt. It then transforms into a hard shale called “coal” which is of biological origin. Charcoal jade is amorphous, with a dull sheen on rough surfaces and a glassy sheen on polished surfaces.
22. Tortoiseshell: It is amorphous, has agreasy sheen to a waxy sheen and has a hardness of 2.5.
23. Synthetic corundum: refers to artificial materials that have basically the same physical, optical and chemical properties as related natural corundum.
24. Synthetic Gemstones: Refers to artificial gemstones that have basically the same physical, optical and chemical properties as related natural gemstones. Types of synthetic gemstones include synthetic rutile, strontium titanate, yttrium almandine garnet, tumbled gallium garnet, synthetic cubic zirconia, synthetic sapphire, synthetic spinel, synthetic rutile, synthetic alexandrite , synthetic diamond, synthetic emerald, synthetic European porcelain, synthetic quartz.
25. Double stone: Also called composite stone, this is a precious stone made of two different materialss linked together. Types of duplex stone are divided depending on the properties of the materials used for bonding. Types of doublets include garnet and glass doublets, emerald substitutes, opal substitutes, star sapphire substitutes, diamond substitutes, and various other imitation gemstones.
26. Glass imitations.
Reference documents:
Baidu Encyclopedia: Consumption tax