税则税目
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共找到 147 个搜索结果
| 海关编码 | 编码名称 | 单位 | 普通税率 | 特别税率 | 2栏税率 | 定额数量 | 附加税 | 操作 |
|---|---|---|---|---|---|---|---|---|
| Other |
g
|
3%
|
Free
|
30%
|
-
|
-
|
||
| Diamonds |
g
|
3%
|
Free
|
30%
|
-
|
-
|
||
| Other, unworked or simply sawn or roughly shaped |
g
|
3%
|
Free
|
30%
|
-
|
-
|
||
| Piezo-electric quartz |
kg
|
3%
|
Free
|
50%
|
-
|
-
|
||
| Other |
carat
|
10.5%
|
Free
|
50%
|
-
|
-
|
||
| Cut but not set, and suitable for use in the manufacture of jewelry |
carat
|
Free
|
-
|
10%
|
-
|
-
|
||
| Emeralds |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Sapphires |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Rubies |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
carat
|
10.5%
|
Free
|
50%
|
-
|
-
|
||
| Unworked |
carat
|
Free
|
-
|
Free
|
-
|
-
|
||
| Weighing over 0.5 carat each |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Weighing not over 0.5 carat each |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Unworked or simply sawn, cleaved or bruted |
carat
|
Free
|
-
|
Free
|
-
|
-
|
||
| Other |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Carbonados |
carat
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
carat
|
Free
|
-
|
Free
|
-
|
-
|
||
| Simply sawn, cleaved or bruted |
carat
|
Free
|
-
|
30%
|
-
|
-
|
||
| Other |
carat
|
-
|
-
|
-
|
-
|
-
|
| 商品编码层级 | 单位 | 普通税率 | 特别税率 | 2栏税率 | 定额数量 | 附加税 | 操作 |
|---|---|---|---|---|---|---|---|
|
-
14
Natural or Cultured Pearls, Precious or Semiprecious Stones, Precious Metals, Metals Clad With Precious Metal, and Articles Thereof; Imitation Jewelry; Coin
|
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|
-
7104
Synthetic or reconstructed precious or semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport:
|
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|
-
子目
|
|||||||
|
g
|
3%
|
Free
|
30%
|
-
|
-
|
||
|
g
|
3%
|
Free
|
30%
|
-
|
-
|
||
|
g
|
3%
|
Free
|
30%
|
-
|
-
|
||
|
kg
|
3%
|
Free
|
50%
|
-
|
-
|
||
|
-
7103
Precious stones (other than diamonds) and semiprecious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport:
|
|||||||
|
-
710399
Other:
|
|||||||
|
carat
|
10.5%
|
Free
|
50%
|
-
|
-
|
||
|
carat
|
Free
|
-
|
10%
|
-
|
-
|
||
|
-
710310
Unworked or simply sawn or roughly shaped:
|
|||||||
|
carat
|
10.5%
|
Free
|
50%
|
-
|
-
|
||
|
carat
|
Free
|
-
|
Free
|
-
|
-
|
||
|
-
子目
|
|||||||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
-
7102
Diamonds, whether or not worked, but not mounted or set:
|
|||||||
|
-
710221
Unworked or simply sawn, cleaved or bruted:
|
|||||||
|
carat
|
Free
|
-
|
Free
|
-
|
-
|
||
|
carat
|
Free
|
-
|
30%
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
-
子目
|
|||||||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
Free
|
-
|
Free
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||
|
carat
|
-
|
-
|
-
|
-
|
-
|
||