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{"sheet":"Sheet1","index":0,"n_rows":126,"n_cols":12,"rows_kept":126,"merged":[[1,0,1,7],[3,0,3,11],[7,0,8,0],[7,1,7,4],[7,5,8,5],[7,6,7,9],[7,10,7,11]]}
[]
["要关务软件—找双捷！要AEO辅导—找双捷！联系人：刘小姐18912799785"]
["附5"]
["进出口税则税目调整表"]
[]
["单位：税率（%）"]
[]
["序号","调整前",{"$nulls":3},"调整说明","调整后",{"$nulls":3},"税则号列对应关系[注1]"]
[null,"税则号列","货品名称","最惠国 税率","普通 税率",null,"税则号列","货品名称","最惠国 税率","普通 税率","调整前","调整后"]
["1","20.03","蘑菇及块菌，用醋或醋酸以外的其他方 法制作或保藏的：",{"$nulls":3},"20.03","蘑菇及块菌，用醋或醋酸以外的其他方 法制作或保藏的："]
["2",null,"-伞菌属蘑菇：",{"$nulls":4},"-伞菌属蘑菇："]
["3",null,"---罐头：",{"$nulls":4},"---罐头："]
["4","2003.1011","----小白蘑菇","5","90",null,"2003.1011","----小白蘑菇","5","90"]
["5","2003.1019","----其他","5","90",null,"2003.1019","----其他","5","90"]
["6","2003.1090","---其他","5","90",null,"2003.1090","---其他","5","90"]
["7",null,"-其他：",{"$nulls":4},"-其他："]
["8","2003.9010","---罐头","5","90","删除子目",{"$nulls":4},"2003.9010","2003.9011 2003.9019"]
["9",{"$nulls":6},"---罐头："]
["10",{"$nulls":4},"新增子目","2003.9011","----杏鲍菇","5","90","ex2003.9010","2003.9011"]
["11",{"$nulls":4},"新增子目","2003.9019","----其他","5","90","ex2003.9010","2003.9019"]
["12","2003.9090","---其他","5","90",null,"2003.9090","---其他","5","90"]
["13","21.06","其他税号未列名的食品：",{"$nulls":3},"21.06","其他税号未列名的食品："]
["14","2106.1000","-浓缩蛋白质及人造蛋白物质","10","90",null,"2106.1000","-浓缩蛋白质及人造蛋白物质","10","90"]
["15",null,"-其他：",{"$nulls":4},"-其他："]
["16","2106.9010","---制造碳酸饮料的浓缩物","12","100",null,"2106.9010","---制造碳酸饮料的浓缩物","12","100"]
["17","2106.9020","---制造饮料用的复合酒精制品","12","180",null,"2106.9020","---制造饮料用的复合酒精制品","12","180"]
["18","2106.9030","---蜂王浆制剂","3","80",null,"2106.9030","---蜂王浆制剂","3","80"]
["19","2106.9040","---椰子汁","10","90","修改名称","2106.9040","---椰浆","10","90"]
["20","2106.9050","---海豹油胶囊","5","90",null,"2106.9050","---海豹油胶囊","5","90"]
["21",null,"---含香料或着色剂的甘蔗糖或甜菜糖水 溶液；蔗糖含量超过50%的甘蔗糖、甜菜 糖与其他食品原料的简单固体混合物：",{"$nulls":4},"---含香料或着色剂的甘蔗糖或甜菜糖水 溶液；蔗糖含量超过50%的甘蔗糖、甜菜 糖与其他食品原料的简单固体混合物："]
["22","2106.9061","----含香料或着色剂的甘蔗糖或甜菜糖水 溶液","12","90",null,"2106.9061","----含香料或着色剂的甘蔗糖或甜菜糖水 溶液","20[注2]","90"]
["23","2106.9062","----蔗糖含量超过50%的甘蔗糖、甜菜糖 与其他食品原料的简单固体混合物","12","90",null,"2106.9062","----蔗糖含量超过50%的甘蔗糖、甜菜糖 与其他食品原料的简单固体混合物","20[注2]","90"]
["24","2106.9090","---其他","12","90",null,"2106.9090","---其他","12","90"]
["25","23.09","配制的动物饲料：",{"$nulls":3},"23.09","配制的动物饲料："]
["26",null,"-零售包装的狗食或猫食：",{"$nulls":4},"-零售包装的狗食或猫食："]
["27","2309.1010","---罐头","15","90",null,"2309.1010","---罐头","15","90"]
["28","2309.1090","---其他","15","90",null,"2309.1090","---其他","15","90"]
["29",null,"-其他：",{"$nulls":4},"-其他："]
["30","2309.9010","---制成的饲料添加剂","5","14","修改名称","2309.9010","---添加剂预混合饲料","5","14"]
["31","2309.9090","---其他","6.5","14",null,"2309.9090","---其他","6.5","14"]
["32","25.30","其他税目未列名的矿产品：",{"$nulls":3},"25.30","其他税目未列名的矿产品："]
["33",null,"-未膨胀的蛭石、珍珠岩及绿泥石：",{"$nulls":4},"-未膨胀的蛭石、珍珠岩及绿泥石："]
["34","2530.1010","---绿泥石","5","30",null,"2530.1010","---绿泥石","5","30"]
["35","2530.1020","---未膨胀的蛭石和珍珠岩","5","30",null,"2530.1020","---未膨胀的蛭石和珍珠岩","5","30"]
["36","2530.2000","-硫镁矾矿及泻盐矿（天然硫酸镁）","3","30",null,"2530.2000","-硫镁矾矿及泻盐矿（天然硫酸镁）","3","30"]
["37",null,"-其他：",{"$nulls":4},"-其他："]
["38","2530.9010","---矿物性药材","3","30",null,"2530.9010","---矿物性药材","3","30"]
["39","2530.9020","---稀土金属矿","0","0",null,"2530.9020","---稀土金属矿","0","0"]
["40",null,"---其他：",{"$nulls":4},"---其他："]
["41","2530.9091","----硅灰石","3","50",null,"2530.9091","----硅灰石","3","50"]
["42",{"$nulls":4},"新增子目","2530.9092","----锂辉石","3","50","ex2530.9099","2530.9092"]
["43","2530.9099","----其他","3","50","调整范围","2530.9099","----其他","3","50","ex2530.9099","2530.9099"]
["44","27.10","石油及从沥青矿物提取的油类，但原油 除外；以上述油为基本成分（按重量计 不低于70%）的其他税目未列名制品； 废油：",{"$nulls":3},"27.10","石油及从沥青矿物提取的油类，但原油 除外；以上述油为基本成分（按重量计 不低于70%）的其他税目未列名制品； 废油："]
["45",null,"-石油及从沥青矿物提取的油类（但原油除 外）以及以上述油为基本成分（按重量计 不低于70%）的其他税目未列名制品，不 含有生物柴油，但废油除外：",{"$nulls":4},"-石油及从沥青矿物提取的油类（但原油除 外）以及以上述油为基本成分（按重量计 不低于70%）的其他税目未列名制品，不 含有生物柴油，但废油除外："]
["46",null,"--轻油及其制品：",{"$nulls":4},"--轻油及其制品："]
["47","2710.1210","---车用汽油及航空汽油","5","14",null,"2710.1210","---车用汽油及航空汽油","5","14"]
["48","2710.1220","---石脑油","6","20",null,"2710.1220","---石脑油","6","20"]
["49","2710.1230","---橡胶溶剂油、油漆溶剂油、抽提溶剂 油","6","30",null,"2710.1230","---橡胶溶剂油、油漆溶剂油、抽提溶剂 油","6","30"]
["50",null,"---其他：",{"$nulls":4},"---其他："]
["51","2710.1291","----壬烯","9","20",null,"2710.1291","----壬烯","9","20"]
["52","2710.1299","----其他","9","20",null,"2710.1299","----其他","9","20"]
["53",null,"--其他：",{"$nulls":4},"--其他："]
["54",null,"---煤油馏分：",{"$nulls":4},"---煤油馏分："]
["55","2710.1911","----航空煤油","9","14",null,"2710.1911","----航空煤油","9","14"]
["56","2710.1912","----灯用煤油","9","14",null,"2710.1912","----灯用煤油","9","14"]
["57","2710.1919","----其他","6","20",null,"2710.1919","----其他","6","20"]
["58",null,"---柴油及其他燃料油：",null,null,"修改名称",null,"---柴油及燃料油："]
["59","2710.1922","——5〜7号燃料油","6","20","删除子目",{"$nulls":4},"2710.1922","ex2710.1924"]
["60","2710.1923","----柴油","6","11",null,"2710.1923","----柴油","6","11"]
["61",{"$nulls":4},"新增子目","2710.1924","----燃料油","6","20","2710.1922 2710.1929","2710.1924"]
["62","2710.1929","----其他","6","20","删除子目",{"$nulls":4},"2710.1929","ex2710.1924"]
["63",null,"---润滑油、润滑脂及其他重油：",null,null,"修改名称",null,"---其他："]
["64","2710.1991","----润滑油","6","17",null,"2710.1991","----润滑油","6","17"]
["65","2710.1992","----润滑脂","6","17",null,"2710.1992","----润滑脂","6","17"]
["66","2710.1993","----润滑油基础油","6","17",null,"2710.1993","----润滑油基础油","6","17"]
["67","2710.1994","----液体石蜡和重质液体石蜡","6","20",null,"2710.1994","----液体石蜡和重质液体石蜡","6","20"]
["68","2710.1999","----其他","6","20",null,"2710.1999","----其他","6","20"]
["69","29.01","无环烃：",{"$nulls":3},"29.01","无环烃："]
["70","2901.1000","-饱和","2","30","删除子目",{"$nulls":4},"2901.1000","2901.1010 2901.1090"]
["71",{"$nulls":6},"-饱和："]
["72",{"$nulls":4},"新增子目","2901.1010","---乙烷","2","30","ex2901.1000","2901.1010"]
["73",{"$nulls":4},"新增子目","2901.1090","---其他","2","30","ex2901.1000","2901.1090"]
["74","29.29","其他含氮基化合物：",{"$nulls":3},"29.29","其他含氮基化合物："]
["75",null,"-其他：",{"$nulls":4},"-其他："]
["76","2929.9010","---环己基氨基磺酸钠（甜蜜素）","9","90",null,"2929.9010","---环己基氨基磺酸钠（甜蜜素）","9","90"]
["77","2929.9020","---二烷（甲、乙、正丙或异丙）氨基膦 酰二卤","6.5","30",null,"2929.9020","---二烷（甲、乙、正丙或异丙）氨基膦 酰二卤","6.5","30"]
["78","2929.9030","---二烷（甲、乙、正丙或异丙）氨基膦 酸二烷（甲、乙、正丙或异丙）酯","6.5","30",null,"2929.9030","---二烷（甲、乙、正丙或异丙）氨基膦 酸二烷（甲、乙、正丙或异丙）酯","6.5","30"]
["79","2929.9040","---乙酰甲胺磷","6.5","30","删除子目",{"$nulls":4},"2929.9040","2930.9030"]
["80","2929.9090","---其他","6.5","30",null,"2929.9090","---其他","6.5","30"]
["81","29.30","有机硫化合物：",{"$nulls":3},"29.30","有机硫化合物："]
["82",null,"-其他：",{"$nulls":4},"-其他："]
["83","2930.9010","---双巯丙氨酸（胱氨酸）","6.5","30",null,"2930.9010","---双巯丙氨酸（胱氨酸）","6.5","30"]
["84","2930.9020","---二硫代碳酸酯（或盐）［黄原酸酯 （或盐）］","6.5","30",null,"2930.9020","---二硫代碳酸酯（或盐）［黄原酸酯 （或盐）］","6.5","30"]
["85",{"$nulls":4},"新增子目","2930.9030","---乙酰甲胺磷","6.5","30","2929.9040","2930.9030"]
["86","2930.9090","---其他","6.5","30",null,"2930.9090","---其他","6.5","30"]
["87","31.05","含氮、磷、钾中两种或三种肥效元素的 矿物肥料或化学肥料；其他肥料；制成 片及类似形状或每包毛重不超过10千克 的本章各项货品：",null,null,"修改名称","31.05","含氮、磷、钾中两种或三种肥效元素的 矿物肥料或化学肥料；其他肥料；制成 片及类似形状或每件毛重不超过10千克 的本章各项货品："]
["88","3105.1000","-制成片及类似形状或每包毛重不超过10 千克的本章各项货品","4","11","修改名称","3105.1000","-制成片及类似形状或每件毛重不超过10 千克的本章各项货品","4","11"]
["89","38.24","铸模及铸芯用粘合剂；其他税目未列名 的化学工业及其相关工业的化学产品及 配制品（包括由天然产品混合组成 的）：",{"$nulls":3},"38.24","铸模及铸芯用粘合剂；其他税目未列名 的化学工业及其相关工业的化学产品及 配制品（包括由天然产品混合组成 的）："]
["90",null,"-其他：",{"$nulls":4},"-其他："]
["91","3824.9100","--主要由（5-乙基-2-甲基-2氧代-1,3,2-二氧磷杂环己-5-基）甲基膦酸二甲酯和双 ［（5-乙基-2-甲基-2氧代-1,3,2-二氧磷杂 环己-5-基）甲基］甲基膦酸酯（阻燃剂 FRC-1）组成的混合物及制品","6.5","35",null,"3824.9100","--主要由（5-乙基-2-甲基-2氧代- 1,3,2-二氧磷杂环己-5-基）甲基膦酸二甲酯和双 ［（5-乙基-2-甲基-2氧代-1,3,2-二氧磷杂 环己-5-基）甲基］甲基膦酸酯（阻燃剂 FRC-1）组成的混合物及制品","6.5","35"]
["92","3824.9200","--甲基膦酸聚乙二醇酯","6.5","35",null,"3824.9200","--甲基膦酸聚乙二醇酯","6.5","35"]
["93",null,"--其他：",{"$nulls":4},"--其他："]
["94","3824.9910","---杂醇油","6.5","40",null,"3824.9910","---杂醇油","6.5","40"]
["95","3824.9920","---除墨剂、蜡纸改正液及类似品","9","80",null,"3824.9920","---除墨剂、蜡纸改正液及类似品","9","80"]
["96","3824.9930","---增炭剂","6.5","35","修改名称","3824.9930","---增碳剂","6.5","35"]
["97",null,"---其他：",{"$nulls":4},"---其他："]
["98","3824.9991","----按重量计含滑石50%以上的混合物","6.5","35",null,"3824.9991","----按重量计含滑石50%以上的混合物","6.5","35"]
["99","3824.9992","----按重量计含氧化镁70%以上的混合物","6.5","35",null,"3824.9992","----按重量计含氧化镁70%以上的混合物","6.5","35"]
["100","3824.9993","----表层包覆钴化物的氢氧化镍（掺杂 碳）","6.5","35",null,"3824.9993","----表层包覆钴化物的氢氧化镍（掺杂 碳）","6.5","35"]
["101","3824.9999","----其他","6.5","35",null,"3824.9999","----其他","6.5","35"]
["102","84.82","滚动轴承：",{"$nulls":3},"84.82","滚动轴承："]
["103",null,"-滚珠轴承：",{"$nulls":4},"-滚珠轴承："]
["104","8482.1010","---调心球轴承","8","20",null,"8482.1010","---调心球轴承","8","20"]
["105","8482.1020","---深沟球轴承","8","20",null,"8482.1020","---深沟球轴承","8","20"]
["106","8482.1030","---角接触轴承","8","20","修改名称","8482.1030","---角接触球轴承","8","20"]
["107","8482.1040","---推力球轴承","8","20",null,"8482.1040","---推力球轴承","8","20"]
["108","8482.1090","---其他","8","20",null,"8482.1090","---其他","8","20"]
["109","87.03","主要用于载人的机动车辆（税目87.02 的货品除外），包括旅行小客车及赛 车：",{"$nulls":3},"87.03","主要用于载人的机动车辆（税目87.02 的货品除外），包括旅行小客车及赛 车："]
["110","8703.8000","-仅装有驱动电动机的其他车辆","15","270","删除子目",{"$nulls":4},"8703.8000","8703.8010 8703.8090"]
["111",{"$nulls":6},"-仅装有驱动电动机的其他车辆："]
["112",{"$nulls":4},"新增子目","8703.8010","---具有车辆识别代号（VIN码）","15","270","ex8703.8000","8703.8010"]
["113",{"$nulls":4},"新增子目","8703.8090","---其他","15","270","ex8703.8000","8703.8090"]
[]
["［注1］含ex项的税则号列，代表仅为该项税则号列的一部分。"]
[]
["［注2］ 自2025年1月1日起，部分糖浆和含糖预混粉的最惠国税率从12%提高至20%。"]