Legal analysis: consumption tax collection links include: production and sales (including entrusted processing business), import, retail and wholesale. Taxable consumer goods subject to consumption tax in retail include: according to the Notice of People's Republic of China (PRC) Ministry of Finance State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Adjusting Consumption Tax on Gold and Silver Jewelry (Caishui [1994] No.095), gold and silver, gold-based and silver-based alloy jewelry, and gold and silver and gold-based and silver-based alloy inlaid jewelry (hereinafter referred to as gold and silver jewelry) are subject to consumption tax in retail.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.