According to the provisions of China's tax law, gold sales belong to the category of commodity sales and need to pay value-added tax, consumption tax and business tax. Specifically, for gold sales, the value-added tax is generally levied at the rate of 17%, and the consumption tax is levied at the rate stipulated in the consumption tax law. In addition, according to the provisions of business tax, business tax is calculated and paid at a certain tax rate according to the income obtained from sales and business activities.