零售珠宝首饰消费税-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	零售珠宝首饰消费税
释义	法律分析：零售金银首饰的纳税人在计税时，应将含税的销售额换算为不含增值税税额的销售额。应纳税额 =组成计税价格×金银首饰消费税税率。法律依据：《金银首饰消费税征收管理办法》第二条经营单位兼营生产、加工、批发、零售业务的，应分别核算销售额，未分别核算销售额或者划分不清的，一律视同零售征收消费税。
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