根据财政部、国家税务总局《关于调整金银首饰消费税纳税环节有关问题的通知》（以下简称《通知》）的有关规定，特制定本办法。一、金银首饰的范围《通知》第一条所称“金银首饰的范围”不包括镀金（银）、包金（银）首饰，以及镀金（银）、包金（银）的镶嵌首饰。二、零售业 According to the Ministry of Finance, the State Administration of Taxation, “on the adjustment of consumption tax of gold and silver jewelry tax aspects of the notice” (hereinafter referred to as the “Notice”) of the relevant provisions, specially formulated this approach. First, the scope of gold and silver jewelry, “Notification” referred to in Article 1 of the “scope of gold and silver jewelry” does not include gold (silver), gold (silver) jewelry, and gold (silver), gold (silver) . Second, the retail industry