|
进口关税与进口环节代征税（消费税及增值税）
计税常数表
（表一）
|
关税%
|
消 费
税
税 率
%
|
|
3
|
5
|
8
|
10
|
15
|
17
|
25
|
30
|
40
|
45
|
|
6
|
0.2786
|
0.3055
|
0.3480
|
0.3780
|
0.4591
|
0.4942
|
0.6536
|
0.7717
|
1.0670
|
1.2549
|
|
9
|
0.3147
|
0.3424
|
0.3862
|
0.4170
|
0.5004
|
0.5365
|
0.7004
|
0.8219
|
1.1255
|
1.3187
|
|
14
|
0.3751
|
0.4040
|
0.4498
|
0.4820
|
0.5692
|
0.6070
|
0.7784
|
0.9054
|
1.2230
|
1.4251
|
|
20
|
0.4474
|
0.4779
|
0.5261
|
0.5600
|
0.6518
|
0.6916
|
0.8720
|
1.0057
|
1.3400
|
1.5527
|
|
30
|
0.5680
|
0.6011
|
0.6533
|
0.6900
|
0.7894
|
0.8325
|
1.0280
|
1.1729
|
1.5350
|
1.7655
|
|
35
|
0.6284
|
0.6626
|
0.7168
|
0.7550
|
0.8582
|
0.9030
|
1.1060
|
1.2564
|
1.6325
|
1.8718
|
|
40
|
0.6887
|
0.7242
|
0.7804
|
0.8200
|
0.9271
|
0.9735
|
1.1840
|
1.3400
|
1.7300
|
1.9782
|
|
50
|
0.8093
|
0.8474
|
0.9076
|
0.9500
|
1.0647
|
1.1145
|
1.3400
|
1.5071
|
1.9250
|
2.1909
|
|
55
|
0.8696
|
0.9089
|
0.9712
|
1.1050
|
1.1335
|
1.1849
|
1.4180
|
1.5907
|
2.0225
|
2.2973
|
|
60
|
0.9299
|
0.9705
|
1.0348
|
1.0800
|
1.2024
|
1.2554
|
1.4960
|
1.6743
|
2.1200
|
2.4036
|
|
70
|
1.0505
|
1.0937
|
1.1620
|
1.2100
|
1.3400
|
1.3964
|
1.6520
|
1.8414
|
2.3150
|
2.6164
|
|
75
|
1.1108
|
1.1553
|
1.2255
|
1.2750
|
1.4088
|
1.4669
|
1.7300
|
1.9250
|
2.4125
|
2.7227
|
|
80
|
1.1711
|
1.2168
|
1.2891
|
1.3400
|
1.4776
|
1.5373
|
1.8080
|
2.0086
|
2.5100
|
2.8291
|
|
100
|
1.4124
|
1.4632
|
1.5435
|
1.6000
|
1.7529
|
1.8193
|
2.1200
|
2.3429
|
2.9000
|
3.2545
|
|
110
|
1.5330
|
1.5863
|
1.6707
|
1.7300
|
1.8906
|
1.9602
|
2.2760
|
2.5100
|
3.0950
|
3.4673
|
|
120
|
1.6536
|
1.7095
|
1.7978
|
1.8600
|
2.0282
|
2.1012
|
2.4320
|
2.6771
|
3.2900
|
3.6800
|
|
130
|
1.7742
|
1.8326
|
1.9250
|
1.9900
|
2.1659
|
2.2422
|
2.5880
|
2.8443
|
3.4850
|
3.8927
|
|
140
|
1.8948
|
1.9558
|
2.0522
|
2.1200
|
2.3035
|
2.3831
|
2.7440
|
3.0114
|
3.6800
|
4.1055
|
|
150
|
2.0155
|
2.0789
|
2.1793
|
2.2500
|
2.4412
|
2.5241
|
2.9000
|
1.1786
|
3.8750
|
4.3182
|
|
180
|
2.3773
|
2.4484
|
2.5609
|
2.6400
|
2.8541
|
2.9470
|
3.3680
|
3.6800
|
4.4600
|
4.9564
|
|
230
|
2.9804
|
3.0642
|
3.1967
|
3.2900
|
3.5424
|
3.6518
|
4.1480
|
4.5157
|
5.4350
|
6.0200
|
|
270
|
3.4629
|
3.5568
|
3.7054
|
3.8100
|
4.0929
|
4.2157
|
4.7720
|
5.1843
|
6.2150
|
6.8709
|
(表二)
|
关税%
|
增值税税率%
|
关税%
|
增值税税率%
|
关税%
|
增值税税率%
|
|
13
|
17
|
13
|
17
|
13
|
17
|
|
0
|
0.1300
|
0.1700
|
19
|
0.3447
|
0.3923
|
41
|
0.7063
|
0.7667
|
|
1.5
|
0.1470
|
0.1876
|
20
|
0.3560
|
0.4040
|
42
|
0.7176
|
0.7784
|
|
2
|
0.1526
|
0.1934
|
21
|
0.3673
|
0.4157
|
55
|
0.7515
|
0.8135
|
|
3
|
0.1639
|
0.2051
|
22
|
0.3786
|
0.4274
|
60
|
0.8080
|
0.8720
|
|
5
|
0.1865
|
0.2285
|
23
|
0.3899
|
0.4391
|
65
|
0.8645
|
0.9305
|
|
5.5
|
0.1922
|
0.2344
|
24
|
0.4012
|
0.4508
|
68
|
0.8984
|
0.9656
|
|
5.8
|
0.1955
|
0.2379
|
25
|
0.4125
|
0.4625
|
70
|
0.9210
|
0.9890
|
|
6
|
0.1978
|
0.2402
|
26
|
0.4238
|
0.4742
|
75
|
0.9775
|
1.0475
|
|
7
|
0.2091
|
0.2519
|
28
|
0.4464
|
0.4976
|
78
|
1.0114
|
1.0826
|
|
7.5
|
0.2148
|
0.2578
|
30
|
0.4690
|
0.5210
|
80
|
1.0340
|
1.1060
|
|
8
|
0.2204
|
0.2636
|
33
|
0.5029
|
0.5561
|
85
|
1.0905
|
1.1645
|
|
9
|
0.2317
|
0.2753
|
34
|
0.5142
|
0.5678
|
90
|
1.1470
|
1.2230
|
|
9.7
|
0.2396
|
0.2835
|
35
|
0.5255
|
0.5795
|
100
|
1.2600
|
1.3400
|
|
10
|
0.2430
|
0.2870
|
38
|
0.5594
|
0.6164
|
110
|
1.3730
|
1.4570
|
|
11
|
0.2543
|
0.2987
|
39
|
0.5707
|
0.6263
|
120
|
1.4860
|
1.5740
|
|
12
|
0.2656
|
0.3104
|
40
|
0.5820
|
0.6380
|
130
|
1.5990
|
1.6910
|
|
13
|
0.2769
|
0.3221
|
42
|
0.6046
|
0.6614
|
140
|
1.7120
|
1.8080
|
|
14
|
0.2882
|
0.3338
|
43
|
0.6159
|
0.6731
|
150
|
1.8250
|
1.9250
|
|
15
|
0.2995
|
0.3455
|
45
|
0.6385
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