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进口关税与进口环节代征税计税常数表(一)
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关税%
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消 费 税 税 率 %
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|
3
|
5
|
8
|
10
|
15
|
17
|
25
|
30
|
40
|
45
|
|
6
|
0.2786
|
0.3055
|
0.348
|
0.378
|
0.4591
|
0.4942
|
0.6536
|
0.7717
|
1.067
|
1.2549
|
|
9
|
0.3147
|
0.3424
|
0.3862
|
0.417
|
0.5004
|
0.5365
|
0.7004
|
0.8219
|
1.1255
|
1.3187
|
|
14
|
0.3751
|
0.404
|
0.4498
|
0.482
|
0.5692
|
0.607
|
0.7784
|
0.9054
|
1.223
|
1.4251
|
|
20
|
0.4474
|
0.4779
|
0.5261
|
0.56
|
0.6518
|
0.6916
|
0.872
|
1.0057
|
1.34
|
1.5527
|
|
30
|
0.568
|
0.6011
|
0.6533
|
0.69
|
0.7894
|
0.8325
|
1.028
|
1.1729
|
1.535
|
1.7655
|
|
35
|
0.6284
|
0.6626
|
0.7168
|
0.755
|
0.8582
|
0.903
|
1.106
|
1.2564
|
1.6325
|
1.8718
|
|
40
|
0.6887
|
0.7242
|
0.7804
|
0.82
|
0.9271
|
0.9735
|
1.184
|
1.34
|
1.73
|
1.9782
|
|
50
|
0.8093
|
0.8474
|
0.9076
|
0.95
|
1.0647
|
1.1145
|
1.34
|
1.5071
|
1.925
|
2.1909
|
|
55
|
0.8696
|
0.9089
|
0.9712
|
1.105
|
1.1335
|
1.1849
|
1.418
|
1.5907
|
2.0225
|
2.2973
|
|
60
|
0.9299
|
0.9705
|
1.0348
|
1.08
|
1.2024
|
1.2554
|
1.496
|
1.6743
|
2.12
|
2.4036
|
|
70
|
1.0505
|
1.0937
|
1.162
|
1.21
|
1.34
|
1.3964
|
1.652
|
1.8414
|
2.315
|
2.6164
|
|
75
|
1.1108
|
1.1553
|
1.2255
|
1.275
|
1.4088
|
1.4669
|
1.73
|
1.925
|
2.4125
|
2.7227
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