(1) check the main points. 1.. Whether the use of the certificate of management of gold and silver jewelry purchase (processing) is in accordance with the regulations, and whether the taxpayer purchases the goods (processing) does not carry the "proof sheet".

The 2. taxpayers are engaged in production, processing, wholesale and retail business.

3.. Whether the gold and silver jewelry sold by the wholesale and business units engaged in gold and silver wholesale business is approved by the people's Bank of China to pay taxes according to the retail tax; whether the unit that has approved the wholesale business of gold and silver jewelry has not paid the consumption tax if it has not obtained the sales certificate of the certificate.

4. taxpayers pay the consumption tax on gold and silver jewelry for gifts, sponsorships, fundraising, advertising, samples, staff welfare and reward.

5.. Is it accurate to determine whether the gold and silver jewellery taxed in retail links and other valuable jewellery taxed in the industrial production link are in the range of taxation; whether the division between gold and silver jewelry and non gold and silver jewelry is correct?

6., together with the sale of gold and silver jewelry, materials processing, old and new gold and silver jewelry sales to determine whether it is accurate.

The sale of 7. gold and silver jewelry and non gold and silver jewellery and other products is whether the consumption tax is paid according to the regulations.

Is it correct to divide the repair, cleaning business and processing business of 8. gold and silver jewelry?

Two, inspection method 1., tax declaration inspection (1) examination of purchase link.

The purchase amount and amount specified in the certificate of management of the purchase and processing of gold and silver jewelry shall be checked with the amount of the debit amount of the "inventory commodity" ledger and the purchase and sale statement of gold and silver jewellery, to see whether the three are consistent.

(2) check from the sales link.

The number and amount of invoices reflected in the invoice shall be checked with the amount of credits incurred by the enterprise's "sales revenue", the amount of sales recorded in the monthly report on the purchase and sale of gold and silver jewelry, and the data on the declaration of tax returns of the enterprise's consumption tax, so as to see whether the four match.

(3) check through physical inventory.

Because gold and silver jewelry is small in size and high in value, under normal circumstances, the number of gold and silver jewelry in commercial enterprises is not very large, and inspectors have time to make physical inventory.

Through the physical inventory, check the inventory data and the "gold and silver jewelry purchase and sale monthly statement" reflected the number of balances and the enterprise's "inventory commodity" subsidiary balance check the final balance, see whether it is consistent.

2. inspection of material processing and refurbishment.

The main problems existing in the company are: (1) processing and refurbishing materials.

The second is to mix the material processing with the refurbishment system.

The inspection method is: inspection of materials processing and refurbishment.

It is necessary to pay the consumption tax for the processing and refurbishment of materials, and the repair and cleaning business of gold and silver jewelry does not need to pay consumption tax.

Examination of this problem: first, it is identified from the unit price of the charged price. The price of the material processing and refurbishment is higher, while the price of repair and cleaning is much lower than that of the former.

Second, carefully examine the processing sheet of every business.

The inspection of material processing is carried out as a refurbishment system.

Gold and silver jewelry with material processing is determined according to the selling price of similar gold and silver jewelry sold by the trustee, and the consumption tax is paid according to the sales tax.

Taxpayers are replacing old businesses with new ones, renovating and remaking their businesses, and calculating the consumption tax according to the actual value of all the value added tax.

Whether taxpayers will mix materials processing with refurbishment and modification (old to new) business to deduct material cost and pay consumption tax should be regarded as a content of inspection.

The specific inspection method is: for gold and silver, small and valuable valuables, materials processing and refurbishment must be made. Both parties have written agreement in advance.

When checking, we should check the invoice with the enterprise's account processing, and check the correctness of the calculation of the consumption tax by examining the contents of the invoice items and accounting treatment.