进口关税与进口环节代征税（消费税及增值税）
计税常数表
（表一）
关税%
消
费 税 税
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)
关税%
增值税科率%
关税%
增值税科率%
关税%
增值税税率%
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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