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財政部取消進口調(diào)節(jié)稅并調(diào)整進口關稅稅率的商品表 字號 大號 標準 小號

類      別:政府會計
文      號:
頒發(fā)日期:1996-07-03
地   區(qū):全國
行   業(yè):批發(fā)和零售業(yè)
時效性:有效

                                    1992年3月19日 財政部發(fā)布
附表:
                        現(xiàn)    行    稅    則
    稅則號列                貨品名稱                  進口稅率(%)  進口調(diào)節(jié)
                                                      優(yōu)惠    普通    稅(%)
                    無線電話、電報、無線電廣播、
                    電視發(fā)送設備、不論是否裝有接
      85.25        收裝置或聲音的錄制、重放裝
                    置;電視攝像機:
                    -電視攝像機:
      8525.3020    -家用型攝錄一體機                80      100       80
      8525.3090    -其他*                          80      100       8087.02                                                   客運機動車輛,10座及以上
                    (包括駕駛座):
                    -裝有壓燃式活塞內(nèi)燃發(fā)動機
                    (柴油或半柴油發(fā)動機)的車輛:
      8702.1090    -其他**                        120     150       80
                    -其他:
      8702.9090    -其他***                      120     150       80
                    主要用于載人的機動車輛(稅號
                    87.02的貨品除外),包括旅行
       87.03          小客車及賽車:
                    -裝有點燃往復式活塞內(nèi)燃發(fā)動
                      機的其他車輛:
                    -氣缸容量(排氣量)不超過
                      1000毫升:
      8703.2110    -整車                            120     150       80
                    -整套散件:
      8703.2121    -小轎車的                        120     150       80
      8703.2129    -其他                            120     150       80
                    -氣缸容量(排氣量)超過
                      1000毫升,但不超過1500
                      毫升:
                    -整車:
      8703.2211    -小轎車                          120     150       80
      8703.2212    -越野車(4輪驅(qū)動)              120     150       80
      8703.2213    -旅行小客車(9座及以下)        120     150       80
      8703.2219    -其他                            120     150       80
                    整套散件:
      8703.2221    -小轎車的                        120     150       80
      8703.2229    -其他                            120     150       80
                    -氣缸容量(排氣量)超過
                      1500毫升,但不超過3000
                      毫升:
                    -整車
      8703.2311    -小轎車                          120     150       80
      8703.2312    -越野車(4輪驅(qū)動)              120     150       80
      8703.2313    -旅行小客車(9座及以下)        120     150       80
      8703.2319    -其他                            120     150       80
                    -整套散件:
      8703.2321    -小轎車的                        120     150       80
      8703.2329    -其他                            120     150       80
                    -氣缸容量(排氣量)
                      超過3000毫升:
                    -整車:
      8703.2411    -小轎車                          120     150       80
      8703.2412    -越野車(4輪驅(qū)動)              120     150       80
      8703.2413    -旅行小客車(9座及以下)        120     150       80
      8703.2419    -其他                            120     150       80
                    -整套散件:
      8703.2421    -小轎車的                        120     150       80
      8703.2429    -其他                            120     150       80
                    -裝有壓燃式活塞內(nèi)燃發(fā)動機
                      (柴油或半柴油發(fā)動機)的
                      其他車輛:
                    -汽缸容量(排氣量)不超過
                      1500毫升:
                    -整車:
      8703.3111    -小轎車                          120     150       80
      8703.3112    -越野車(4輪驅(qū)動)              120     150       80
      8703.3113    -旅行小客車(9座及以下)        120     150       80
      8703.3119    -其他                            120     150       80
                    -整套散件:
      8703.3121    -小轎車的                        120     150       80
      8703.3129    -其他                            120     150       80
                    -氣缸容量(排氣量)超過
                      1500毫升,但不超過2500
                      毫升
                    -整車:
      8703.3211    -小轎車                          120     150       80
      8703.3212    越野車(4輪驅(qū)動)                120     150       80
      8703.3213    -旅行小客車(9座及以下)        120     150       80
      8703.3219    -其他                            120     150       80
                    -整套散件:
      8703.3221    -小轎車的                        120     150       80
      8703.3229    -其他                            120     150       80
                    -氣缸容量(排氣量)
                      超過2500毫升:
                    -整車:
      8703.3311    -小轎車                          120     150       80
      8703.3312    -越野車(4輪驅(qū)動)              120     150       80
      8703.3313    -旅行小客車(9座及以下)        120     150       80
      8703.3319    -其他                            120     150       80
                    -整套散件:
      8703.3321    -小轎車的                        120     150       80
      8703.3329    -其他                            120     150       80
      8703.9000    -其他                            120     150       80
                      調(diào)    整    后    稅    則
        稅則號列            貨品名稱                  進口稅率(%)
                                                      優(yōu)惠    普通
                    無線電話、電報、無線電廣播、
                    電視發(fā)送設備、不論是否裝有接
      85.25         收裝置或聲音的錄制、重放裝
                    置;電視攝像機:
                    -電視攝像機:
      8525.3020    -家用型攝錄一體機                100     130
      8525.3090    -其他*                          100     130
      87.02        客運機動車輛,10座及以上
                    (包括駕駛座):
                    -裝有壓燃式活塞內(nèi)燃發(fā)動機
                    (柴油或半柴油發(fā)動機)的車輛:
      8702.1090    -其他**                        180     230
                    -其他:
      8702.9090    -其他***                      180     230
                    主要用于載人的機動車輛(稅號
                    87.02的貨品除外),包括旅行
     87.03          小客車及賽車:
                    -裝有點燃往復式活塞內(nèi)燃發(fā)動
                      機的其他車輛:
                    -氣缸容量(排氣量)不超過
                      1000毫升:
      8703.2110    -整車                            180     230
                    -整套散件:
      8703.2121    -小轎車的                        180     230
      8703.2129    -其他                            180     230
                    -氣缸容量(排氣量)超過
                      1000毫升,但不超過1500
                      毫升:
                    -整車:
      8703.2211    -小轎車                          180     230
      8703.2212    -越野車(4輪驅(qū)動)              180     230
      8703.2213    -旅行小客車(9座及以下)        180     230
      8703.2219    -其他                            180     230
                    整套散件:
      8703.2221    -小轎車的                        180     230
      8703.2229    -其他                            180     230
                    -氣缸容量(排氣量)超過
                      1500毫升,但不超過3000
                      毫升:
                    -整車,氣缸容量(排氣量)
                      超過1500毫升,但不超過
                      2000毫升:
      8703.2311    -小轎車                          180     230
      8703.2312    -越野車(4輪驅(qū)動)              180     230
      8703.2313    -旅行小客車(9座及以下)        180     230
      8703.2319    -其他                            180     230
                    -整套散件,氣缸容量(排氣
                      量)超過1500毫升,但不超
                      過2000毫升:
      8703.2321    -小轎車的                        180     230
      8703.2329    -其他                            180     230
                    整車,氣缸容量(排氣量)
                    超過2000毫升,但超過3000
                    毫升:
      8703.2331    -小轎車                          220     270
      8703.2332    -越野車(4輪驅(qū)動)              220     270
      8703.2333    -旅行小客車(9座及以下)        220     270
      8703.2339    -其他                            220     270
                    -整套散件,氣缸容量(排氣
                      量)超過2000毫升,但不超
                      過3000毫升:
      8703.2341    -小轎車的                        220     270
      8703.2349    -其他                            220     270
                    -氣缸容量(排氣量)
                      超過3000毫升:
                    -整車:
      8703.2411    -小轎車                          220     270
      8703.2412    -越野車(4輪驅(qū)動)              220     270
      8703.2413    -旅行小客車(9座及以下)        220     270
      8703.2419    -其他                            220     270
                    -整套散件:
      8703.2421    -小轎車的                        220     270
      8703.2429    -其他                            220     270
                    -裝有壓燃式活塞內(nèi)燃發(fā)動機
                      (柴油或半柴油發(fā)動機)的
                      其他車輛:
                    -汽缸容量(排氣量)不超過
                      1500毫升:
                    -整車:
      8703.3111    -小轎車                          180     230
      8703.3112    -越野車(4輪驅(qū)動)              180     230
      8703.3113    -旅行小客車(9座及以下)        180     230
      8703.3119    -其他                            180     230
                    -整套散件:
      8703.3121    -小轎車的                        180     230
      8703.3129    -其他                            180     230
                    -氣缸容量(排氣量)超過
                      1500毫升,但不超過2500
                      毫升:
                    -整車,氣缸容量(排氣量)
                      超過1500毫升,但不超過
                      2000毫升:
      8703.3211    -小轎車                          180     230
      8703.3212    -越野車(4輪驅(qū)動)              180     230
      8703.3213    -旅行小客車(9座及以下)        180     230
      8703.3219    -其他                            180     230
                    -整套散件,氣缸容量(排氣
                      量)超過1500毫升,但不超
                      過2000毫升:
      8703.3221    -小轎車的                        180     230
      8703.3229    -其他                            180     230
                    -整車,氣缸容量(排氣量)
                      超過2000毫升,但不超過
                      2500毫升:
      8703.3231    -小轎車                          220     270
      8703.3232    -越野車(4輪驅(qū)動)              220     270
      8703.3233    -旅行小客車(9座及以下)        220     270
      8703.3239    -其他                            220     270
                    -整套散件,氣缸容量(排氣
                      量)超過2000毫升,但不超
                      過2500毫升:
      8703.3241    -小轎車的                        220     270
      8703.3249    -其他                            220     270
                    -氣缸容量(排氣量)
                      超過2500毫升:
                    -整車:
      8703.3311    -小轎車                          220     270
      8703.3312    -越野車(4輪驅(qū)動)              220     270
      8703.3313    -旅行小客車(9座及以下)        220     270
      8703.3319    -其他                            220     270
                    -整套散件:
      8703.3321    -小轎車的                        220     270
      8703.3329    -其他                            220     270
      8703.9000    -其他                            180     230
注:*指特種用途及家用型攝錄一體機以外的電視攝像機
    **指裝有壓燃式活塞內(nèi)燃發(fā)動機的10座及以上、30座以下的客運機動車輛
    ***指裝有其他發(fā)動機的10座及以上,30座以下的客運機動車輛