wholesale jewelry red wine glass charm Our company is processed by jewelry. Some guests take the materials to disappear, and the company collects losses and processing labor, so if the guest brought 100 grams of gold,

wholesale jewelry lots bulk jewelry The exchanged jewelry is deemed to be purchased and exchanged. The sales tax and fees are mainly involved in VAT and consumption tax. )
The loan: Other accounts payable
The gold and silver jewelry processing business includes material processing and old replacement new (including renovation restructuring). Compared with the processing business of other taxable consumer goods, the consumption tax of the processing business of gold and silver jewelry has many special characteristics:

1, the taxpayer commissioned by taxpayers commissioned by gold and silver jewelry, the consumption tax The taxpayer is a commissioned processor, and the entrusted processor is only the obligor of the collection and payment; the entrusted processing of the gold and silver jewelry is based on the entrusted processor as the taxpayer.

2, the tax calculation of gold and silver jewelry entrusted processing consumption tax basis for the commission processing business of general taxable consumer goods, the basis for consumption tax taxation is the sales price or composition tax price of similar products of the entrustment processor, and the taxation price, and the taxation price, and the taxation price, and the taxation price, and the taxation price, and the taxation price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, and the tax price, while,, The basis for the taxation tax of gold and silver jewelry commissioned processing consumption tax is different according to the entrusted processor as an individual or unit: according to the provisions of the National Tax [1994] No. 130, the gold and silver jewelry entrusted by the individual's personal tax will be charged by the collection of gold and silver jewelry. The processing fee is levied for consumption tax, and for the unit's material processing business, according to the provisions of the fiscal and tax [1994] No. 95, the tax basis is based on the sales price or the tax calculation price of the sales of similar gold and silver jewelry. Therefore, the identity entrusted by the processor is different, and the tax calculation basis for consumption tax is also different. It is worth noting that the above -mentioned "unit" refers to non -gold and silver product operation and operation units, which are processed gold and silver jewelry for gold and silver products. According to the State Tax [1994] No. 267, consumption tax is not levied.

3, gold and silver jewelry based on the tax calculation of new consumption tax for the old taxable product, the old new business of general taxable goods should be issued according to the national tax [1993] No. 156 on "taxpayers can be exchanged for production materials and consumer information" According to the provisions, the highest sales price of similar taxable consumer goods in the current period of taxpayers is calculated based on the tax calculation of tax calculation; and for gold and silver jewelry to exchange new business, according to the provisions of the fiscal and tax [1994] 95 The total price of all prices is the basis for consumption tax. This is mainly because gold and silver jewelry is replaced with old -fashioned business, and it is exchanged for taxable consumer consumer goods. According to the principle of non -re -tax taxes, it only levies taxes that are not charged without value -added tax.

velvet jewelry rolls wholesale By separate, remember the general account