How much consumption tax do I have to pay for the sale of gold?

Gold retail links pay consumption tax at a rate of 5%. Other precious jewelry and jewelry: production, import, commissioned processing, and 10% of the link. Gold and silver jewelry, diamonds and diamond jewelry are subject to consumption tax at retail, tax rate: 5%.

1. Sales without VAT: sales of gold and silver jewelry = sales with VAT ÷ (1 + VAT rate of 17% or collection rate of 3%);
2. When gold and silver jewelry is sold together with its packaging, regardless of whether the packaging is priced separately, and no matter how it is accounted for in accounting, it shall be incorporated into the sales of gold and silver jewelry and the consumption tax shall be levied;
3. For gold and silver jewelry processed with materials, consumption tax shall be levied on the tax calculation basis determined by the sales price of the same gold and silver jewelry sold by the trustee. If there is no sales price of gold and silver jewelry of the same kind, the tax shall be calculated according to the price of the component taxable. The calculation formula of the composition taxable price is: compositional taxable price = (material cost + processing fee) ÷ (1-gold and silver jewelry consumption tax rate 5%).