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2011/1/19 13:00:36  閱讀數(shù)：  

 

 

進(jìn)口關(guān)稅與進(jìn)口環(huán)節(jié)代征稅（消費(fèi)稅及增值稅）

計稅常數(shù)表 （表一）

 

關(guān)稅% 消 費(fèi) 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

 

計稅常數(shù)表（表二）

 

關(guān)稅% 增值稅科率% 關(guān)稅% 增值稅科率% 關(guān)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