税则税目
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| 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 |
|---|---|---|---|---|---|---|---|---|
| Fully sanded on at least one face, but not further processed |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Rough, or touch sanded for sizing purposes, but not further processed |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| With a face ply of European red pine (Pinus silvestris) |
m3
|
3.4%
|
Free
|
40%
|
-
|
-
|
||
| With a face ply of Parana pine (Araucaria angustifolia) |
m3
|
Free
|
-
|
40%
|
-
|
-
|
||
| Other |
m3
|
8%
|
Free
|
40%
|
-
|
-
|
||
| Other |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Not surface covered |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| With a face ply of mahogany (Swietenia spp. or Khaya spp.) |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| With a face ply of sen (Kalopanax spp.) |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Wood flooring |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| With a face ply of Spanish cedar (Cedrela spp.) |
m3
|
5.1%
|
Free
|
40%
|
-
|
-
|
||
| Other |
m3
|
8%
|
Free
|
40%
|
-
|
-
|
||
| Other |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Not surface covered |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Panels not exceeding in any dimension 3.6 mm in thickness, 1.2 m in width and 2.2 m in length |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| With a face ply of mahogany (Swietenia spp. or Khaya spp.) |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| With a face ply of sen (Kalopanax spp.) |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Wood flooring |
m3
|
-
|
-
|
-
|
-
|
-
|
||
| Other |
m3
|
-
|
-
|
-
|
-
|
-
|
| 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 |
|---|---|---|---|---|---|---|---|
|
-
9
Wood and Articles of Wood; Wood Charcoal; Cork and Articles of Cork; Manufacturers of Straw,of Esparto or of Other Plaiting Materials; Basketware and Wickerwork
|
|||||||
|
-
4412
Plywood, veneered panels and similar laminated wood:
|
|||||||
|
-
441239
Other, with both outer plies of coniferous wood:
|
|||||||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
3.4%
|
Free
|
40%
|
-
|
-
|
||
|
m3
|
Free
|
-
|
40%
|
-
|
-
|
||
|
-
441234
Other, with at least one outer ply of nonconiferous wood not specified under subheading 4412.33:
|
|||||||
|
m3
|
8%
|
Free
|
40%
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
5.1%
|
Free
|
40%
|
-
|
-
|
||
|
-
441233
Other, with at least one outer ply of nonconiferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.):
|
|||||||
|
m3
|
8%
|
Free
|
40%
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||
|
m3
|
-
|
-
|
-
|
-
|
-
|
||