HYJ tax team drew up customs and tax policies investigation report in gem industry for a Beijing cultural group in 2014,The report was submitted to ministry of finance and general administration of customs as legislation Suggestions.

The report mainly includes:

(1) analysis of current taxes of gem products covering each link of the industry (including import, processing, wholesale, retail and export) and tariff items in China;

(2) tax burden comparison with other products of the same kind ,such as gold, silver, diamond;

(3) comparing the different taxes and tariff items of gem products in countries where gem products are mainly produced, consumed, processed

(4) putting forward suggestions on tax policy adjustment according to analysis and comparison of the situation.

In the report we analyse customs and tax policies of gem products in 15 countries (regions),which provides a solid foundation for tax legislation proposal. 15 countries (regions) include five developed countries (regions), Europe, the United States, Japan, Australia, Canada, the four BRIC countries: Brazil, India, Russia, South Africa and Colombia, five China’s neighboring countries: South Korea, Sri Lanka, Myanmar, Thailand, Hong Kong.