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）
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