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計稅常數(shù)表 紡織網(wǎng)    2008-10-31 14:15:37 【我要收藏】 進口關稅與進口環(huán)節(jié)代征稅（消費稅及增值稅） 計稅常數(shù)表 （表一） 關稅% 消 費 稅 稅 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) 關稅% 增值稅科率% 關稅% 增值稅科率% 關稅% 增值稅稅率% 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 0.6965 180 2.1640 2.2760 17 0.3221 0.3689 48 0.6724 0.7316 230 2.7290 2.8610 18 0.3334 0.3806 50 0.6950 0.7550 270 3.1810

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