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計稅常數表(進口關稅與進口環節代征稅(消費稅及增值稅))  
        	 
                
            	    
               
		       
 
 
進口關稅與進口環節代征稅(消費稅及增值稅)
計稅常數表 (表一)
 
    
        
            | 關稅% | 
            消 費 稅 稅 率 % | 
        
        
            | 3 | 
            5 | 
            8 | 
            10 | 
            15 | 
            17 | 
            25 | 
            30 | 
            40 | 
            45 | 
        
        
            | 6 | 
            0.2786 | 
            0.3055 | 
            0.3480 | 
            0.3780 | 
            0.4591 | 
            0.4942 | 
            0.6536 | 
            0.7717 | 
            1.0670 | 
            1.2549 | 
        
        
            | 9 | 
            0.3147 | 
            0.3424 | 
            0.3862 | 
            0.4170 | 
            0.5004 | 
            0.5365 | 
            0.7004 | 
            0.8219 | 
            1.1255 | 
            1.3187 | 
        
        
            | 14 | 
            0.3751 | 
            0.4040 | 
            0.4498 | 
            0.4820 | 
            0.5692 | 
            0.6070 | 
            0.7784 | 
            0.9054 | 
            1.2230 | 
            1.4251 | 
        
        
            | 20 | 
            0.4474 | 
            0.4779 | 
            0.5261 | 
            0.5600 | 
            0.6518 | 
            0.6916 | 
            0.8720 | 
            1.0057 | 
            1.3400 | 
            1.5527 | 
        
        
            | 30 | 
            0.5680 | 
            0.6011 | 
            0.6533 | 
            0.6900 | 
            0.7894 | 
            0.8325 | 
            1.0280 | 
            1.1729 | 
            1.5350 | 
            1.7655 | 
        
        
            | 35 | 
            0.6284 | 
            0.6626 | 
            0.7168 | 
            0.7550 | 
            0.8582 | 
            0.9030 | 
            1.1060 | 
            1.2564 | 
            1.6325 | 
            1.8718 | 
        
        
            | 40 | 
            0.6887 | 
            0.7242 | 
            0.7804 | 
            0.8200 | 
            0.9271 | 
            0.9735 | 
            1.1840 | 
            1.3400 | 
            1.7300 | 
            1.9782 | 
        
        
            | 50 | 
            0.8093 | 
            0.8474 | 
            0.9076 | 
            0.9500 | 
            1.0647 | 
            1.1145 | 
            1.3400 | 
            1.5071 | 
            1.9250 | 
            2.1909 | 
        
        
            | 55 | 
            0.8696 | 
            0.9089 | 
            0.9712 | 
            1.1050 | 
            1.1335 | 
            1.1849 | 
            1.4180 | 
            1.5907 | 
            2.0225 | 
            2.2973 | 
        
        
            | 60 | 
            0.9299 | 
            0.9705 | 
            1.0348 | 
            1.0800 | 
            1.2024 | 
            1.2554 | 
            1.4960 | 
            1.6743 | 
            2.1200 | 
            2.4036 | 
        
        
            | 70 | 
            1.0505 | 
            1.0937 | 
            1.1620 | 
            1.2100 | 
            1.3400 | 
            1.3964 | 
            1.6520 | 
            1.8414 | 
            2.3150 | 
            2.6164 | 
        
        
            | 75 | 
            1.1108 | 
            1.1553 | 
            1.2255 | 
            1.2750 | 
            1.4088 | 
            1.4669 | 
            1.7300 | 
            1.9250 | 
            2.4125 | 
            2.7227 | 
        
        
            | 80 | 
            1.1711 | 
            1.2168 | 
            1.2891 | 
            1.3400 | 
            1.4776 | 
            1.5373 | 
            1.8080 | 
            2.0086 | 
            2.5100 | 
            2.8291 | 
        
        
            | 100 | 
            1.4124 | 
            1.4632 | 
            1.5435 | 
            1.6000 | 
            1.7529 | 
            1.8193 | 
            2.1200 | 
            2.3429 | 
            2.9000 | 
            3.2545 | 
        
        
            | 110 | 
            1.5330 | 
            1.5863 | 
            1.6707 | 
            1.7300 | 
            1.8906 | 
            1.9602 | 
            2.2760 | 
            2.5100 | 
            3.0950 | 
            3.4673 | 
        
        
            | 120 | 
            1.6536 | 
            1.7095 | 
            1.7978 | 
            1.8600 | 
            2.0282 | 
            2.1012 | 
            2.4320 | 
            2.6771 | 
            3.2900 | 
            3.6800 | 
        
        
            | 130 | 
            1.7742 | 
            1.8326 | 
            1.9250 | 
            1.9900 | 
            2.1659 | 
            2.2422 | 
            2.5880 | 
            2.8443 | 
            3.4850 | 
            3.8927 | 
        
        
            | 140 | 
            1.8948 | 
            1.9558 | 
            2.0522 | 
            2.1200 | 
            2.3035 | 
            2.3831 | 
            2.7440 | 
            3.0114 | 
            3.6800 | 
            4.1055 | 
        
        
            | 150 | 
            2.0155 | 
            2.0789 | 
            2.1793 | 
            2.2500 | 
            2.4412 | 
            2.5241 | 
            2.9000 | 
            1.1786 | 
            3.8750 | 
            4.3182 | 
        
        
            | 180 | 
            2.3773 | 
            2.4484 | 
            2.5609 | 
            2.6400 | 
            2.8541 | 
            2.9470 | 
            3.3680 | 
            3.6800 | 
            4.4600 | 
            4.9564 | 
        
        
            | 230 | 
            2.9804 | 
            3.0642 | 
            3.1967 | 
            3.2900 | 
            3.5424 | 
            3.6518 | 
            4.1480 | 
            4.5157 | 
            5.4350 | 
            6.0200 | 
        
        
            | 270 | 
            3.4629 | 
            3.5568 | 
            3.7054 | 
            3.8100 | 
            4.0929 | 
            4.2157 | 
            4.7720 | 
            5.1843 | 
            6.2150 | 
            6.8709 | 
        
    
 
計稅常數表(表二)
 
    
        
            | 關稅% | 
            增值稅科率% | 
            關稅% | 
            增值稅科率% | 
            關稅% | 
            增值稅稅率% | 
        
        
            | 13 | 
            17 | 
            13 | 
            17 | 
            13 | 
            17 | 
        
        
            | 0 | 
            0.1300 | 
            0.1700 | 
            19 | 
            0.3447 | 
            0.3923 | 
            41 | 
            0.7063 | 
            0.7667 | 
        
        
            | 1.5 | 
            0.1470 | 
            0.1876 | 
            20 | 
            0.3560 | 
            0.4040 | 
            42 | 
            0.7176 | 
            0.7784 | 
        
        
            | 2 | 
            0.1526 | 
            0.1934 | 
            21 | 
            0.3673 | 
            0.4157 | 
            55 | 
            0.7515 | 
            0.8135 | 
        
        
            | 3 | 
            0.1639 | 
            0.2051 | 
            22 | 
            0.3786 | 
            0.4274 | 
            60 | 
            0.8080 | 
            0.8720 | 
        
        
            | 5 | 
            0.1865 | 
            0.2285 | 
            23 | 
            0.3899 | 
            0.4391 | 
            65 | 
            0.8645 | 
            0.9305 | 
        
        
            | 5.5 | 
            0.1922 | 
            0.2344 | 
            24 | 
            0.4012 | 
            0.4508 | 
            68 | 
            0.8984 | 
            0.9656 | 
        
        
            | 5.8 | 
            0.1955 | 
            0.2379 | 
            25 | 
            0.4125 | 
            0.4625 | 
            70 | 
            0.9210 | 
            0.9890 | 
        
        
            | 6 | 
            0.1978 | 
            0.2402 | 
            26 | 
            0.4238 | 
            0.4742 | 
            75 | 
            0.9775 | 
            1.0475 | 
        
        
            | 7 | 
            0.2091 | 
            0.2519 | 
            28 | 
            0.4464 | 
            0.4976 | 
            78 | 
            1.0114 | 
            1.0826 | 
        
        
            | 7.5 | 
            0.2148 | 
            0.2578 | 
            30 | 
            0.4690 | 
            0.5210 | 
            80 | 
            1.0340 | 
            1.1060 | 
        
        
            | 8 | 
            0.2204 | 
            0.2636 | 
            33 | 
            0.5029 | 
            0.5561 | 
            85 | 
            1.0905 | 
            1.1645 | 
        
        
            | 9 | 
            0.2317 | 
            0.2753 | 
            34 | 
            0.5142 | 
            0.5678 | 
            90 | 
            1.1470 | 
            1.2230 | 
        
        
            | 9.7 | 
            0.2396 | 
            0.2835 | 
            35 | 
            0.5255 | 
            0.5795 | 
            100 | 
            1.2600 | 
            1.3400 | 
        
        
            | 10 | 
            0.2430 | 
            0.2870 | 
            38 | 
            0.5594 | 
            0.6164 | 
            110 | 
            1.3730 | 
            1.4570 | 
        
        
            | 11 | 
            0.2543 | 
            0.2987 | 
            39 | 
            0.5707 | 
            0.6263 | 
            120 | 
            1.4860 | 
            1.5740 | 
        
        
            | 12 | 
            0.2656 | 
            0.3104 | 
            40 | 
            0.5820 | 
            0.6380 | 
            130 | 
            1.5990 | 
            1.6910 | 
        
        
            | 13 | 
            0.2769 | 
            0.3221 | 
            42 | 
            0.6046 | 
            0.6614 | 
            140 | 
            1.7120 | 
            1.8080 | 
        
        
            | 14 | 
            0.2882 | 
            0.3338 | 
            43 | 
            0.6159 | 
            0.6731 | 
            150 | 
            1.8250 | 
            1.9250 | 
        
        
            | 15 | 
            0.2995 | 
            0.3455 | 
            45 | 
            0.6385 | 
            0.6965 | 
            180 | 
            2.1640 | 
            2.2760 | 
        
        
            | 17 | 
            0.3221 | 
            0.3689 | 
            48 | 
            0.6724 | 
            0.7316 | 
            230 | 
            2.7290 | 
            2.8610 | 
        
        
            | 18 | 
            0.3334 | 
            0.3806 | 
            50 | 
            0.6950 | 
            0.7550 | 
            270 | 
            3.1810 | 
              |