Abstract: A perfect luxury jewellery tax system is the key to make the luxury jewellery market healthy and stable.However，there are some problems in luxury jewellery tax system in China，such as consumption tax rate being designed oversimplified，tax collection and management procedure being designed cumbersome and the calculation being too elusive.To some extent，the related problems presented in the luxury jewellery tax have also contributed to irrational consumption behavior of jewellery consumers，and are responsible for a large number of“luxury consumption surpluses”.Firstly，based on a large number of literatures that are used to analyze the difference and connection between luxury and jewellery，we find that even though jewellery has some similarities with luxury，plenty of differences reflected in three aspects（consumption subject，consumption object，value composition）could not be easily ignored between them.In order to make a accurate definition of luxury jewellery，this article makes a comprehensive summary about the connotation and denotation of luxury jewellery.Secondly，according to collecting plenty of literatures and basic states of luxury jewellery tax，this study presents problems mainly manifested in four aspects as follows：tax rate design，consumption tax management，tax incidence and tax salience in the middle of luxury tax reform.The phenomenon of jewellery consumption market in China has been interpreted from the angle of the luxury jewellery tax structure in the article.We find that the close contact exists between the design of luxury jewellery tax system and luxury jewellery consumption：unreasonable consumption tax design of luxury jewellery contribute to the high tax incidence of general public jewellery consumers；irrational consumption behavior of jewellery consumers attributes to the low salience of luxury jewellery tax；“luxury consumption surpluses”primarily attributes to the high tax incidence of luxury jewellery tax compared with foreign countries such as America.At last，this study offers some feasible countermeasures and suggestions in three aspects：tax rate design，tax salience and consumption tax management，and hopes to provide a theoretical basis and scientific ideas to improve the tax structure of luxury jewellery in our country and makes the luxury jewellery industry healthy and stable.