根据部分地区金银首饰消费税贯彻执行情况，现将金银首饰消费税的若干征收管理问题明确如下：一、各地应抓紧金银首饰消费税纳税人的认定（以下简称认定）工作。对持有人民银行1994年底以前核发的《经营金银制品业务许可证》（以下简称《许可证》）并符合《金银首饰消费税征收 According to the implementation of the consumption tax on gold and silver jewelry in some areas, we hereby clarify the following several issues concerning the collection and management of the consumption tax on gold and silver jewelry: First, all localities should pay close attention to the determination of the taxpayers on the consumption tax of gold and silver jewelry (hereinafter referred to as the certification). The People’s Bank of China holds the “Business License for the Management of Gold and Silver Products” (hereinafter referred to as the “Permit”) issued prior to the end of 1994 and complies with the "Consumption Tax for Gold and Silver Jewelry