What are the accounting accounts for gold and silver jewelry retail business

The retail business of gold and silver jewelry and enterprises that sell gold and silver jewelry in new ways to change the old -fashioned method, when the operating income is realized, the consumption tax is paid,
borrowed: "main business tax and additional" subjects,
Loan: "Taxes-the consumption tax should be paid" subject.
This retail business of gold and silver jewelry business shall be dealt with in different situations due to the consumption tax that the gold and silver jewelry shall be paid on behalf of the gold and silver jewelry shall be paid according to regulations:
,
borrow: "other business expenditure" and other subjects;
loan: "taxable payable-payable consumption tax" subject;
Wait,
Borrowing: "Main business tax and additional" subjects,
loans: "payable deposit-payable consumption tax" subjects.
The enterprise of gold and silver jewelry wholesale and retail business will use gold and silver jewelry for gifts, sponsorship, advertising, employee benefits, and rewards. When the material is transferred, it shall pay the consumption tax according to the supplies,
borrowing: "Outside of business expenditure", "operating expenses", "payable benefits", "pay payable" and other subjects,
loans: "taxable payable-payable consumption tax" subjects.
The packaging with the same gold and silver jewelry and separate pricing, the consumption tax shall be paid in accordance with the regulations,
borrowing: "other business expenditure" subjects,
Consumption tax "subject.