3 thoughts on “In what link is consumption tax levied on jewelry?”
Cesar
Retail. The consumption tax on gold and silver jewelry is paid by retailers at the retail link. The units and individuals whose taxpayers are engaged in the retail business of gold and silver jewelry within the territory of the people's Republic of China are the taxpayers of consumption tax on gold and silver jewelry. The scope of gold and silver jewelry subject to consumption tax in the retail link is limited to gold, silver and gold based and silver based alloy jewelry, as well as inlaid jewelry of gold, silver and gold based and silver based alloys. The consumption tax on platinum jewelry is changed to retail link legal analysis 1. Medical expenses: medical expenses are determined according to collection vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with medical records, diagnosis certificates and other relevant evidence. 2. Delay fee: the delay fee is determined according to the victim's delay time and income status. 3. Nursing fee: nursing fee is determined according to the income status of nursing staff, nursing number and nursing period. 4. Transportation expenses: the transportation expenses shall be calculated according to the actual expenses incurred by the victim and his necessary accompanying personnel for medical treatment or transfer to another hospital. 5. In hospital food allowance: the in-hospital food allowance can be determined by referring to the travel food allowance standard of general staff of local state organs. 6. Nutrition fee: the nutrition fee is determined according to the disability of the victim and the opinions of the medical institution. 7. Disability compensation: according to the degree of the victim's incapacity or the degree of disability, the disability compensation shall be calculated according to the per capita disposable income of urban residents or the per capita net income of rural residents in the place where the court is located in the previous year, and shall be calculated as 20 years from the date of disability determination. However, for those over 60 years of age, one year shall be reduced for each additional year; Those over the age of 75 shall be counted as five years legal basis Article 27 of the law of the people's Republic of China on Hainan free trade port establishes a tax system of Hainan free trade port that meets the needs according to the principles of simple and scientific tax structure, fully optimized tax system elements, significantly reduced tax burden level, clear income ownership, and basically balanced fiscal revenue and expenditure, in combination with the direction of national tax system reform. During the operation of the island wide customs closure, the value-added tax, consumption tax, vehicle purchase tax, urban maintenance and construction tax, education surcharge and other taxes are simplified, and the sales tax is collected in the retail of goods and services; After the operation of the island wide customs closure, the tax system will be further simplified. The financial department of the State Council, together with the relevant departments of the State Council and Hainan Province, shall promptly put forward specific plans for simplifying the tax system.
Gold and silver jewelry (including gold, silver, gold base, silver base alloy jewelry and inlaid jewelry of gold base and silver base alloy, platinum jewelry, diamonds and diamond jewelry, excluding gold-plated jewelry and gold wrapped jewelry) shall pay consumption tax at the retail link; Consumption tax is still levied on other precious jewelry, jewelry and jade in the production, entrusted processing and import links therefore, jewelry is subject to consumption tax in production, entrusted processing and import.
Retail. The consumption tax on gold and silver jewelry is paid by retailers at the retail link. The units and individuals whose taxpayers are engaged in the retail business of gold and silver jewelry within the territory of the people's Republic of China are the taxpayers of consumption tax on gold and silver jewelry. The scope of gold and silver jewelry subject to consumption tax in the retail link is limited to gold, silver and gold based and silver based alloy jewelry, as well as inlaid jewelry of gold, silver and gold based and silver based alloys. The consumption tax on platinum jewelry is changed to retail link
legal analysis
1. Medical expenses: medical expenses are determined according to collection vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with medical records, diagnosis certificates and other relevant evidence. 2. Delay fee: the delay fee is determined according to the victim's delay time and income status. 3. Nursing fee: nursing fee is determined according to the income status of nursing staff, nursing number and nursing period. 4. Transportation expenses: the transportation expenses shall be calculated according to the actual expenses incurred by the victim and his necessary accompanying personnel for medical treatment or transfer to another hospital. 5. In hospital food allowance: the in-hospital food allowance can be determined by referring to the travel food allowance standard of general staff of local state organs. 6. Nutrition fee: the nutrition fee is determined according to the disability of the victim and the opinions of the medical institution. 7. Disability compensation: according to the degree of the victim's incapacity or the degree of disability, the disability compensation shall be calculated according to the per capita disposable income of urban residents or the per capita net income of rural residents in the place where the court is located in the previous year, and shall be calculated as 20 years from the date of disability determination. However, for those over 60 years of age, one year shall be reduced for each additional year; Those over the age of 75 shall be counted as five years
legal basis
Article 27 of the law of the people's Republic of China on Hainan free trade port establishes a tax system of Hainan free trade port that meets the needs according to the principles of simple and scientific tax structure, fully optimized tax system elements, significantly reduced tax burden level, clear income ownership, and basically balanced fiscal revenue and expenditure, in combination with the direction of national tax system reform. During the operation of the island wide customs closure, the value-added tax, consumption tax, vehicle purchase tax, urban maintenance and construction tax, education surcharge and other taxes are simplified, and the sales tax is collected in the retail of goods and services; After the operation of the island wide customs closure, the tax system will be further simplified. The financial department of the State Council, together with the relevant departments of the State Council and Hainan Province, shall promptly put forward specific plans for simplifying the tax system.
Gold and silver jewelry (including gold, silver, gold base, silver base alloy jewelry and inlaid jewelry of gold base and silver base alloy, platinum jewelry, diamonds and diamond jewelry, excluding gold-plated jewelry and gold wrapped jewelry) shall pay consumption tax at the retail link; Consumption tax is still levied on other precious jewelry, jewelry and jade in the production, entrusted processing and import links
therefore, jewelry is subject to consumption tax in production, entrusted processing and import.
Jewelry should be displayed on shelves in large companies. Go and pay the income tax of this person.