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镀金首饰要交消费税吗
释义
一、镀金首饰要交消费税吗
要。
金银首饰与其他产品组成成套消费品销售的,应按销售额全额征收消费税。
金银首饰、铂金首饰和钻石及钻石饰品消费税税率为5%;其他贵重首饰和珠宝玉石消费税税率为10%。
二、相关法规
根据《中华人民共和国消费税暂行条例》(中华人民共和国国务院令第539号)消费税税目税率附表规定:“金银首饰、铂金首饰和钻石及钻石饰品消费税税率为5%;其他贵重首饰和珠宝玉石消费税税率为10%。”
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people's court at the place where the plaintiff's domicile is situated
people's court at the place where the plaintiff's residence is situated
people's court at the place where the principal crime was perpetrated
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people's court at the provincial level
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people's court of first trial
people's court of original judgment
people's court of original sentence
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people's court of second instance
people's court of special jurisdiction
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更新时间:2026/5/11 4:00:31