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海關總署關于開征出口關稅的通知 字號 大號 標準 小號

類      別:進出口稅收
文      號:
頒發日期:1996-05-07
地   區:全國
行   業:批發和零售業
時效性:有效

    國務院已于一九八二年四月三十日以國發[1982]70號文批轉了財政部、海關總署、國家計委、經貿部上報的《關于若干商品征收出口關稅的請示》。

    根據國務院批轉的通知,我署決定,自六月一日起,對三十四種商品征收出口關稅。

    附:  出口貨物品名和出口稅率表
                          出口貨物品名和出口稅率表
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  海關進出口  |             貨                 名              | 出口稅率
  稅 則號 列  |                                                |
------------------------------------------------------------------------------
      1      |    谷、 米:                                   |
              |    (乙)米                                    |  20%
     10     |    大豆:                                      |
              |    (甲)黃  豆                                |  20%
     31     |    粟                                          |  10%
     80     |    糖:                                        |
              |    (甲)機制糖:                              |
              |    (一)旋光度不過98度者                    |  20%
              |    (二)旋光度98度以上及精制糖內含轉化糖過  |  20%
              |          百分之二者                            |
              |    (乙)非機制糖:                            |
              |    (一)赤糖、青糖                            |  20%
              |    (二)白糖                                  |  20%
     114   |    魚苗、魚秧:                                |
              |          (甲)鰻魚苗                          |  60%
     115   |    鮮魚(冰凍者在內):                        |
              |         (甲)淡水魚                           |  20%
     121   |    鮮介、貝(冰凍者在內):                    |
              |          (甲)鮮對蝦                          |  30%
     132   |    海  蜇                                      |  20%
     133   |    魚子、魚子醬:                              |
              |    (甲)魚  子                                |  40%
     143   |    肉桂、桂皮、桂枝、桂子:                    |
              |    (甲)肉桂                                  |  50%
              |    (乙)桂皮                                  |  50%
     154   |    當  歸                                      |  50%
     161   |    枸杞、黃芪:                                |
              |    (甲)枸杞                                  |  40%
              |    (乙)黃芪                                  |  60%
     174   |    杏  仁                                      |  20%
     202   |    生  漆                                      |  30%
     206   |    松  香:                                    |
              |    (甲)白松香                                |  30%
              |    (乙)其  他                                |  30%
     337   |    羊皮、生馬皮、驢皮、騾皮:                  |
              |    (甲)山羊板皮                              |  20%
     348   |    鎢礦砂                                      |  30%
     352   |    煤:                                        |
              |        (甲)白  煤                            |40元/噸
              |        (乙)其  他                            |40元/噸
     402   |    桐  油                                      |  20%
     427   |    植物質松節油                                |  20%
     601   |    其他供紡織用獸毛:                          |
              |        (甲)兔  毛                            |  20%
     680   |    生 鐵                                       |  20%
     736   |    錫錠、扁坯                                  |  40%
     750   |    生  銻                                      |  30%
     751   |    純  銻                                      |  30%
     756   |    鐵合金:                                    |
              |        (甲)錳  鐵                            |  10%
              |        (乙)鎢  鐵                            |  20%
              |        (丙)鉻  鐵                            |  10%
              |        (丁)硅  鐵                            |  30%
              |        (戊)釩  鐵                            |  10%
              |        (己)鉬  鐵                            |  20%
              |        (庚)其  他                            |  10%
    757    |    鈷、 鉭、 鎘、 鈦:                         |
              |        (甲)鈦                                |  10%
    924    |    珍  株:                                    |
              |        (甲)真珍珠                            |  30%

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