计税常数表

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