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钻石在零售环节缴纳消费税吗
释义
法律分析:钻石只要不是通过钻交所(上海)交易,都是要缴税的,所以在零售环节是需要缴纳增值税的。
法律依据:《钻石交易增值税征收管理办法》 第七条 会员单位通过钻交所进口成品钻石,凭海关完税凭证上注明的代征增值税税额抵扣,并将对应的核准单编号后,按规定向主管税务机关备案登记。
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更新时间:2025/7/30 2:50:55