wholesale jewelry wipes Which three?
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wholesale jewelry wipes Which three?
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wholesale gold for jewelry making The consumption tax is levied in the retail session: gold and silver jewelry, diamonds and diamond jewelry, platinum jewelry, etc. are levied on retail links:
(1) The taxpayer is engaged in retail business (including the old replacement), and the tax will be taxed during retail;
(2) For gifts, sponsorship, fundraising, advertising, samples, employee benefits, rewards, etc., taxation is taxed;
(3) The processing, renovation and restructuring of materials, and Cash on tax.
The consumption tax collection link is as follows:
1. Production and sales link (including entrusted processing business)
(1) Taxable consumer goods produced by taxpayers, which are sold outside, tax taxes during sales, taxation at time when selling taxes during sales, taxation at time to tax ;
(2) The taxable consumer should be used for the self -produced and self -produced consumer goods for taxpayers, which is not taxable;
(3) The taxpayer's own taxable consumer should be used for other taxable consumer products for other. In terms of transfer, taxation is tax;
(4) Taxable consumer goods processed by the entrusted unit shall be performed to pay taxes in the era of delivery of the commissioner;
(5) Entrust individual processing Taxable consumer goods shall pay the consumption tax after the commissioner is recovered.
2. Importation link
The import taxable consumer goods should pay tariffs, import consumption taxes and import value -added taxes, which are levied by customs and tax taxes when customs declaration imports.
3. Retailing link
This, silver jewelry, diamonds and diamond jewelry, platinum jewelry, etc. In retail links:
(1) Taxpayers are engaged in retail business (including the old replacement). Tax;
(2) It is used for gifts, sponsorship, fundraising, advertising, samples, employee benefits, rewards, etc., and pay taxes when transferring;
(3) Trusted by the trustees during delivery.
4. Wholesale links
Since May 1, 2009, a consumption tax levied from the price of cigarette wholesale.
buy bulk wholesale jewelry Gold and silver jewelry can be calculated based on the actual receipts of the taxpayer as a tax tax tax amount. Other products will not work.
The consumption tax is levied on a certain part of production, circulation or consumption, and only levied once. Taxpayers are units and individuals engaged in production, commissioning, importing, and selling the above -mentioned products in my country. At present, only gold and silver jewelry is collected in the retail session.
stainless wholesale sheets for jewelry cut outs Gold and silver jewelry, platinum jewelry
Nothing else
flag jewelry wholesale Gold and silver jewelry, platinum jewelry, diamonds and diamond jewelry.
The gold and silver jewelry are paid in the retail session, and the production session will not be paid.
Muluxer cars (single price of more than 1.3 million yuan) is levied on the basis of production (import), and consumption tax is levied on the retail link.