进口关税与进口环节代征税计税常数表(二)
| 增值税科率% |
关税% |
增值税科率% |
关税% |
增值税税率% |
| 13 |
17 |
13 |
17 |
13 |
17 |
| 0.13 |
0.17 |
19 |
0.3447 |
0.3923 |
41 |
0.7063 |
0.7667 |
| 0.147 |
0.1876 |
20 |
0.356 |
0.404 |
42 |
0.7176 |
0.7784 |
| 0.1526 |
0.1934 |
21 |
0.3673 |
0.4157 |
55 |
0.7515 |
0.8135 |
| 0.1639 |
0.2051 |
22 |
0.3786 |
0.4274 |
60 |
0.808 |
0.872 |
| 0.1865 |
0.2285 |
23 |
0.3899 |
0.4391 |
65 |
0.8645 |
0.9305 |
| 0.1922 |
0.2344 |
24 |
0.4012 |
0.4508 |
68 |
0.8984 |
0.9656 |
| 0.1955 |
0.2379 |
25 |
0.4125 |
0.4625 |
70 |
0.921 |
0.989 |
| 0.1978 |
0.2402 |
26 |
0.4238 |
0.4742 |
75 |
0.9775 |
1.0475 |
| 0.2091 |
0.2519 |
28 |
0.4464 |
0.4976 |
78 |
1.0114 |
1.0826 |
| 0.2148 |
0.2578 |
30 |
0.469 |
0.521 |
80 |
1.034 |
1.106 |
| 0.2204 |
0.2636 |
33 |
0.5029 |
0.5561 |
85 |
1.0905 |
1.1645 |
| 0.2317 |
0.2753 |
34 |
0.5142 |
0.5678 |
90 |
1.147 |
1.223 |
| 0.2396 |
0.2835 |
35 |
0.5255 |
0.5795 |
100 |
1.26 |
1.34 |
| 0.243 |
0.287 |
38 |
0.5594 |
0.6164 |
110 |
1.373 |
1.457 |
| 0.2543 |
0.2987 |
39 |
0.5707 |
0.6263 |
120 |
1.486 |
1.574 |
| 0.2656 |
0.3104 |
40 |
0.582 |
0.638 |
130 |
1.599 |
1.691 |
| 0.2769 |
0.3221 |
42 |
0.6046 |
0.6614 |
140 |
1.712 |
1.808 |
| 0.2882 |
0.3338 |
43 |
0.6159 |
0.6731 |
150 |
1.825 |
1.925 |
| 0.2995 |
0.3455 |
45 |
0.6385 |
0.6965 |
180 |
2.164 |
2.276 |
| 0.3221 |
0.3689 |
48 |
0.6724 |
0.7316 |
230 |
2.729 |
2.861 |
| 0.3334 |
0.3806 |
50 |
0.695 |
0.755 |
270 |
3.181 |
- |
博频道