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                                                                                                                                                                          珠宝玉石在零售和生产环节缴纳消费税的货物范

                                                                                                                                                                          时间:2018-02-13 17:48 | 作者:南宁桑拿 | 来源:南宁夜生活www.gczc.net

                                                                                                                                                                          问:贵重首饰及珠宝玉石在零售环节和生产环节缴纳消费税的货物范围分别是什么?一般纳税人和小规模纳税人缴纳消费税有区别

                                                                                                                                                                            【问题答复】

                                                                                                                                                                            答: (1)根据《财政部 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》((1994)财税字第95号)、(财税字【2001】176号)、(财税字【2003】86号)规定,在零售环节征收消费税的贵重首饰包括: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;钻石及钻石饰品;铂金首饰。

                                                                                                                                                                            零售是指销售给使用单位或个人的业务,税率5%。

                                                                                                                                                                            (2)根据《消费税征收范围注释》(国税函【1997】306号)规定,在生产环节征收消费税的贵重首饰包括:经采掘、打磨、加工的各种珠宝玉石。税率10%。

                                                                                                                                                                            (3)一般纳税人和小规模纳税人缴纳消费税执行的政策是一致的。

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