计税常数表
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| 2005-01-29 |
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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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