The self-employed consumption tax on this product is paid in the following ways: gold and silver jewelry, platinum jewelry and diamonds and diamond jewelry, and the tax rate is 5%. The tax rate for other precious jewelry and jewels and jade is 10%. There are two payment methods.

1, self-declaration. If the tax authorities have not approved the monthly sales of self-employed, the self-employed shall fill in the declaration form and declare and pay taxes on their own. Self-employed individuals who declare themselves should pay attention to the time of declaration, so as not to forget to cause overdue declaration.

2. Approved collections. The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, and verify the tax payable of individual industrial and commercial households for one month according to the region, location, area and equipment.