表2 无消费税时进口税计税系数表 Table of Import Tax Coefficents (Consumption Taxes Not Aplicable) |
关税 Tariff(%) |
增值税(%) V.A.T rate |
关税 Tariff(%) |
增值税(%) V.A.T rate |
关税 Tariff(%) |
增值税(%) V.A.T rate | |||
13 | 17 | 13 | 17 | 13 | 17 | |||
0 |
0.1300 | 0.1700 |
18 |
0.3334 | 0.3806 | 48 | 0.6724 | 0.7316 |
1 |
0.1413 | 0.1817 |
19 |
0.3447 | 0.3923 | 50 | 0.6950 | 0.7550 |
2 |
0.1526 | 0.1934 |
20 |
0.3560 | 0.4040 | 55 | 0.7515 | 0.8135 |
3 |
0.1639 | 0.2051 |
21 |
0.3673 | 0.4157 | 60 | 0.8080 | 0.8720 |
4 |
0.1752 | 0.2168 |
22 |
0.3786 | 0.4274 | 65 | 0.8645 | 0.9305 |
4.2 |
0.1775 | 0.2191 |
23 |
0.3899 | 0.4391 | 68 | 0.8984 | 0.9656 |
5 |
0.1865 | 0.2285 |
24 |
0.4012 | 0.4508 | 70 | 0.9210 | 0.9890 |
5.8 |
0.1955 | 0.2379 |
25 |
0.4125 | 0.4625 | 75 | 0.9775 | 1.0475 |
6 |
0.1978 | 0.2402 |
26 |
0.4238 | 0.4742 | 78 | 1.0114 | 1.0826 |
7 |
0.2091 | 0.2519 |
27 |
0.4351 | 0.4859 | 80 | 1.0340 | 1.1060 |
7.5 |
0.2148 | 0.2578 |
28 |
0.4464 | 0.4976 | 85 | 1.0905 | 1.1645 |
8 |
0.2204 | 0.2636 |
29 |
0.4557 | 0.5093 | 90 | 1.1470 | 1.2230 |
8.4 |
0.2249 | 0.2683 |
30 |
0.4690 | 0.5210 | 91.2 | 1.1606 | 1.2370 |
9 |
0.2317 | 0.2753 |
31 |
0.4803 | 0.5327 | 100 | 1.2600 | 1.3400 |
9.6 |
0.2385 | 0.2823 |
32 |
0.4916 | 0.5444 | 110 | 1.3730 | 1.4570 |
9.7 |
0.2396 | 0.2835 |
33 |
0.5029 | 0.5561 | 114 | 1.4182 | 1.5038 |
9.8 |
0.2407 | 0.2847 |
34 |
0.5142 | 0.5678 | 120 | 1.4860 | 1.5740 |
10 |
0.2430 | 0.2870 |
35 |
0.5255 | 0.5795 | 121.6 | 1.5041 | 1.5927 |
11 |
0.2543 | 0.2987 |
36 |
0.5368 | 0.5912 | 130 | 1.5990 | 1.6910 |
12 |
0.2656 | 0.3104 |
38 |
0.5594 | 0.6146 | 150 | 1.8250 | 1.9250 |
13 |
0.2769 | 0.3221 |
39 |
0.5707 | 0.6236 | 160 | 1.9380 | 2.0420 |
14 |
0.2882 | 0.3338 |
40 |
0.5820 | 0.6380 | 170 | 2.0510 | 2.1590 |
15 |
0.2995 | 0.3455 |
42 |
0.6046 | 0.6614 | 180 | 2.1640 | 2.2760 |
16 |
0.3108 | 0.3572 |
43 |
0.6159 | 0.6731 | 230 | 2.7290 | 2.8610 |
17 |
0.3221 | 0.3689 |
45 |
0.6385 | 0.6965 | 270 | 3.1810 | 3.3290 |
责任编辑:张瑶