Legal analysis: Jewelry and jadeite jade retail without levying consumption taxes. VAT levied VAT at the production process, and the tax rate was 10%. The legal basis: the "Personal Income Tax Law of the People's Republic of China" Article 17 to the deduction obligor to pay two percent of the handling fees in accordance with the tax paid. It's income of the income of the interests of savings deposits, subtracting, and suspension of personal income tax and its specific measures shall be reported by the State Council and reported to the Standing Committee of the National People's Congress for the record. The taxpayer, deduction obligations, tax authorities and tax authorities and their staff violate the provisions of this Law shall be investigated for legal responsibilities in accordance with the "Taxation Management Law of the People's Republic of China" and relevant laws and regulations. The collection and management of personal income tax shall be implemented in accordance with the provisions of this Law and the "Management Law of the People's Republic of China".
Legal analysis: Jewelry and jadeite jade retail without levying consumption taxes. VAT levied VAT at the production process, and the tax rate was 10%.
The legal basis: the "Personal Income Tax Law of the People's Republic of China"
Article 17 to the deduction obligor to pay two percent of the handling fees in accordance with the tax paid.
It's income of the income of the interests of savings deposits, subtracting, and suspension of personal income tax and its specific measures shall be reported by the State Council and reported to the Standing Committee of the National People's Congress for the record.
The taxpayer, deduction obligations, tax authorities and tax authorities and their staff violate the provisions of this Law shall be investigated for legal responsibilities in accordance with the "Taxation Management Law of the People's Republic of China" and relevant laws and regulations.
The collection and management of personal income tax shall be implemented in accordance with the provisions of this Law and the "Management Law of the People's Republic of China".