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["附件:"]
["部分产品出口关税调整表"]
[]
["序号","EX①","税则号列","商品名称（简称）","出口税率(%)","调整前",null,"调整后"]
[{"$nulls":5},"暂定税率(%)","特别关税税率(%)","暂定税率(%)","特别关税税率(%)"]
[1,null,"10011000","硬粒小麦",null,3,null,"取消"]
[2,null,"10019010","种用小麦",null,3]
[3,null,"10019090","其他小麦及混合麦",null,3]
[4,null,"10061011","种用籼米稻谷",null,3]
[5,null,"10061019","其他种用稻谷",null,3]
[6,null,"10061091","其他籼米稻谷",null,3]
[7,null,"10061099","其他稻谷",null,3]
[8,null,"10062010","籼米糙米",null,3]
[9,null,"10062090","其他糙米",null,3]
[10,null,"10063010","籼米精米（不论是否磨光或上光）",null,3]
[11,null,"10063090","其他精米（不论是否磨光或上光）",null,3]
[12,null,"10064010","籼米碎米",null,3]
[13,null,"10064090","其他碎米",null,3]
[14,null,"11010000","小麦或混合麦的细粉",null,8]
[15,null,"11029011","籼米大米细粉",null,8]
[16,null,"11029019","其他大米细粉",null,8]
[17,null,"11031100","小麦粗粒及粗粉",null,8]
[18,null,"11031921","籼米大米粗粒及粗粉",null,8]
[19,null,"11031929","其他大米粗粒及粗粉",null,8]
[20,null,"11032010","小麦团粒",null,8]
[21,null,"11032090","其他谷物团粒",null,5]
[22,null,"11041990","滚压或制片的其他谷物",null,5]
[23,null,"11043000","整粒或经加工的谷物胚芽（经加工是指滚压、制片或磨碎）",null,5]
[24,null,"11081100","小麦淀粉",null,8]
[25,null,"12010010","种用大豆",null,5]
[26,null,"12010091","非种用黄大豆（不论是否破碎）",null,5]
[27,null,"12081000","大豆粉",null,10]
[28,null,"25101010","未碾磨磷灰石",null,35,50,35,"取消"]
[29,null,"25101090","未碾磨天然磷酸钙、天然磷酸铝钙及磷酸盐白垩，磷灰石除外",null,35,50,35]
[30,null,"25102010","已碾磨磷灰石",null,35,50,35]
[31,null,"25102090","已碾磨天然磷酸钙、天然磷酸铝钙及磷酸盐白垩，磷灰石除外",null,35,50,35]
["32","ex","25262020","已破碎或已研粉的天然滑石（体积百分比90%及以上的产品粒度小于等于18微米的滑石粉除外）",null,10,null,10]
[null,"ex",25262020,"体积百分比90%及以上的产品粒度小于等于18微米的滑石粉",null,10,null,5]
["33",null,"28047010","黄磷(白磷)","20",null,50,null,"取消"]
["34",null,"28047090","其他磷","20","10",50,"10"]
["35",null,"28070000","硫酸、发烟硫酸",null,"5",null,"取消"]
["36",null,28092019,"磷酸",null,null,75,10,"取消"]
["37",null,"28111100","氢氟酸（氟化氢）",null,25,null,15]
["38",null,28141000,"氨",null,null,75,10,"取消"]
["39",null,28142000,"氨水",null,null,75,10]
["40",null,"28257000","钼的氧化物及氢氧化物",null,"15",null,5]
["41",null,"28259011","钨酸",null,10,null,5]
["42",null,"28259012","三氧化钨",null,"10",null,5]
["43",null,"28259019","其他钨的氧化物和氢氧化物",null,"10",null,5]
["44",null,"28261200","氟化铝",null,15,null,5]
["45",null,"28261910","铵的氟化物",null,15,null,5]
["46",null,"28261920","钠的氟化物",null,15,null,5]
["47",null,"28261990","其他氟化物",null,15,null,5]
["48",null,28271010,"肥料用氯化铵",null,null,50,10,"取消"]
["49",null,28271090,"其他氯化铵",null,null,50,10]
["50",null,"28342110","肥料用硝酸钾",null,30,75,10]
["51",null,"28342190","其他硝酸钾",null,null,75,10]
["52",null,"28417010","钼酸铵",null,10,null,5]
["53",null,"28417090","其他钼酸盐",null,"15",null,5]
["54",null,"28418010","仲钨酸铵",null,"10",null,5]
["55",null,"28418020","钨酸钠",null,"10",null,5]
["56",null,"28418030","钨酸钙",null,"10",null,5]
["57",null,"28418040","偏钨酸铵",null,"10",null,5]
["58",null,"28418090","其他钨酸盐",null,"10",null,5]
["59",null,"31021000","尿素②",null,"旺季（2-6月，9月1日-11月15日）：35%；\n淡季（1月，7-8月，11月16日-12月31日）：当出口价格不高于基准价格时，10%；当出口价格高于基准价格时，税率=(1.1-基准价格/出口价格)*100%\n(基准价格按2.3元/公斤计算)","旺季：75%","旺季（2-6月，9月16日-10月31日）：35%；\n淡季（1月，7月1日-9月15日，11月1日-12月31日）：当出口价格不高于基准价格时，10%；当出口价格高于基准价格时，税率=(1.1-基准价格/出口价格)*100%\n(基准价格按2.3元/公斤计算)","旺季：75%"]
["60",null,"31024000","硝酸铵与碳酸钙或其他无肥效无机物的混合物",null,null,75,10,"取消 "]
["61",null,"31025000","硝酸钠",null,null,75,10]
["62",null,"31026000","硝酸钙和硝酸铵的复盐及混合物",null,null,75,10]
["63",null,"31028000","尿素及硝酸铵混合物的水溶液或氨水溶液",null,null,75,10]
["64",null,"31029010","氰氨化钙",null,null,75,10]
["65",null,"31029090","其他矿物氮肥及化学氮肥，包括上述子目未列名的混合物",null,null,75,10]
["66",null,"31031010","重过磷酸钙②",null,"旺季：35%；\n淡季：当出口价格不高于基准价格时，10%；当出口价格高于基准价格时，税率=(1.1-基准价格/出口价格)*100%\n(基准价格按3.1元/公斤计算)","旺季：75%",10,"取消"]
["67",null,31031090,"其他过磷酸钙",null,30,75,10]
["68",null,31039000,"其他矿物磷肥或化学磷肥",null,null,75,10]
["69",null,31051000,"制成片状及类似形状或每包毛重不超过10公斤的31章各货品",null,null,75,10]
["70",null,"31053000","磷酸氢二铵②",null,"旺季（2-5月、8-10月）：35%；\n淡季（1月，6-7月，11-12月）：当出口价格不高于基准价格时，10%；当出口价格高于基准价格时，税率=(1.1-基准价格/出口价格)*100%\n(基准价格按4.0元/公斤计算)","旺季：75%","旺季（2-5月、9月1日-10月15日）：35%；\n淡季（1月，6-8月，10月16日-12月31日）：当出口价格不高于基准价格时，10%；当出口价格高于基准价格时，税率=(1.1-基准价格/出口价格)*100%\n(基准价格按4.0元/公斤计算)","旺季：75%"]
["71",null,"31054000","磷酸二氢铵及磷酸二氢铵与磷酸氢二铵的混合物②",null,"旺季（2-5月、8-10月）：35%；\n淡季（1月，6-7月，11-12月）：当出口价格不高于基准价格时，10%；当出口价格高于基准价格时，税率=(1.1-基准价格/出口价格)*100%\n(基准价格按3.7元/公斤计算)","旺季：75%","旺季（2-5月、9月1日-10月15日）：35%；\n淡季（1月，6-8月，10月16日-12月31日）：当出口价格不高于基准价格时，10%；当出口价格高于基准价格时，税率=(1.1-基准价格/出口价格)*100%\n(基准价格按3.7元/公斤计算)","旺季：75%"]
["72",null,"31055100","含有硝酸盐及磷酸盐的肥料",null,null,75,10,"取消"]
["73",null,31055900,"其他含氮磷两种肥效元素的矿物肥料或化学肥料",null,"1-9月：35%；\n10-12月：20%",75,10]
["74",null,31056000,"含磷钾两种元素的肥料",null,"1-9月：35%；\n10-12月：20%",75,10]
["75",null,31059000,"其他肥料",null,null,75,10]
["76","ex","72051000","生铁、镜铁及钢铁颗粒(不带球弧面的棱角形颗粒数量大于80%的棱角钢砂除外)",null,"25",null,25]
[null,"ex","72051000","棱角钢砂(不带球弧面的棱角形颗粒数量大于80%)",null,25,null,"取消"]
["77",null,"72161010","截面高度＜80mm的H型钢",null,10,null,5]
["78",null,"72161020","截面高度低于80毫米的工字钢",null,"10",null,5]
["79",null,"72161090","截面高度＜80mmU型钢",null,"10",null,5]
["80",null,"72162100","热加工截面高度＜80mm角钢",null,"10",null,5]
["81",null,"72162200","热加工截面高度＜80mm丁字钢",null,"10",null,5]
["82",null,"72165010","热加工乙字钢",null,"10",null,5]
["83",null,"72165090","热加工其他角材、型材及异型材",null,"15",null,5]
["84",null,"72169900","其他角材、型材及异型材",null,"15",null,5]
["85",null,"72171000","未镀或涂层的铁或非合金钢丝",null,"5",null,"取消"]
["86",null,"72179000","其他铁丝或非合金钢丝",null,"5"]
["87",null,"81021000","钼粉",null,10,null,5]
["88",null,"81029400","未锻轧钼",null,15,null,5]
["89","ex","81129230","未锻轧铟；铟废碎料",null,15,null,5]
["90","ex","81129230","铟粉末",null,10,null,5]
["注①：\"ex\"表示应税商品范围以\"商品名称\"描述为准,其余以税号为准。"]
["  ②： 出口价格包括海关认可的货物货价、货物运至中华人民共和国境内输出地点装载前的运输及其相关费用、保险费。淡季当出口价格高于基准价格时，税率计算结果四舍五入保留3位小数。"]

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