浙科外贸实务教学软件

相关常识类知识

外贸常识目录

计税常数表

（表一）

关税%	消费税税率 %
关税%	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%
关税%	13	17	关税%	13	17	关税%	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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