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表1 有消费税时进口税计税系数表 |
|
关税 Tariff(%) |
消费税 C.T.rate(%) | |||||||||
|
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 | 1.2664 | 1.6825 | 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 | 1.647 | 1.1145 | 1.3400 | 1.5071 | 1.9250 | 2.1909 |
|
55 |
0.8695 | 0.9089 | 0.9712 | 1.0150 | 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 |
1.1771 | 1.2168 | 1.2891 | 1.3400 | 1.4776 | 1.5873 | 1.8080 | 2.0086 | 2.5100 | 2.8291 |
|
100 |
1.4124 | 1.4682 | 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 | 3.1786 | 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 | 4.5175 | 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 |
注 ：鉴于应征消费税的进口商品的法定增值税税率均为17%，故本表内省略了增值税税率一栏，但表内所列常数均已包括增值税在内。
Note:All coefficients include a statutory VTA rate of 17%.责任编辑：张瑶
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