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珠宝消费税 法律问题
释义
法律分析:
珠宝、翡翠玉石零售环节不征消费税,在生产环节征收增值税,税率是10%;但金、银和金基、银基合金首饰,以及金、银和金基、银基合金的镶嵌首饰包括钻石及钻石饰品都在零售环节征收消费税,税率是5%。
法律依据:
国家税务总局 《关于调整金银首饰消费税纳税环节有关问题的通知》第二条 税率 金银首饰消费税税率为5%。
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people's court receiving a transferred case
people's court where an insured event has occurred
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people's democracy
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people's democratic united front
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更新时间:2026/4/1 21:56:53