关税税率(%) | 消费税税率(%) | 1 | 3 | 5 | 9 | 10 | 12 | 15 | 20 | 25 | 30 | 40 | 0 | 0.1818 | 0.2062 | 0.2316 | 0.2857 | 0.3000 | 0.3295 | 0.3764 | 0.4625 | 0.5600 | 0.6714 | 0.9500 | 3.0 | 0.2173 | 0.2424 | 0.2685 | 0.3243 | 0.3390 | 0.3694 | 0.4178 | 0.5064 | 0.6068 | 0.7216 | 1.0085 | 4.0 | 0.2291 | 0.2544 | 0.2808 | 0.3371 | 0.3520 | 0.3827 | 0.4315 | 0.5210 | 0.6224 | 0.7383 | 1.0280 | 6.0 | 1.2527 | 0.2786 | 0.3055 | 0.3629 | 0.3780 | 0.4093 | 0.4591 | 0.5503 | 0.6536 | 0.7717 | 1.0670 | 6.5 | 0.2586 | 0.2846 | 0.3116 | 0.3693 | 0.3845 | 0.416 | 0.4659 | 0.5576 | 0.6614 | 0.7801 | 1.0768 | 7.5 | 0.2705 | 0.2966 | 0.3239 | 0.3821 | 0.3975 | 0.4293 | 0.4797 | 0.5722 | 0.6770 | 0.7968 | 1.0963 | 8.0 | 0.2764 | 0.3027 | 0.3301 | 0.3886 | 0.4040 | 0.4359 | 0.4866 | 0.5795 | 0.6848 | 0.8051 | 1.1060 | 9.7 | 0.2965 | 0.3232 | 0.3510 | 0.4104 | 0.4261 | 0.4585 | 0.5100 | 0.6044 | 0.7113 | 0.8336 | 1.1391 | 10.0 | 0.3000 | 0.3268 | 0.3547 | 0.4143 | 0.4300 | 0.4625 | 0.5141 | 0.6088 | 0.7160 | 0.8386 | 1.1450 | 10.5 | 0.359 | 0.3328 | 0.3609 | 0.4207 | 0.4365 | 0.4691 | 0.5210 | 0.6161 | 0.7238 | 0.8469 | 1.1548 | 12.0 | 0.3236 | 0.3509 | 0.3794 | 0.4400 | 0.4560 | 0.48891 | 0.5416 | 0.6380 | 0.7472 | 0.8720 | 1.1840 | 14.0 | 0.3473 | 0.3751 | 0.4040 | 0.4657 | 0.4820 | 0.5157 | 0.5692 | 0.6673 | 0.7784 | 0.9054 | 1.2230 | 15.0 | 0.3591 | 0.3871 | 0.4163 | 0.4786 | 0.4950 | 0.529 | 0.5829 | 0.6819 | 0.7940 | 0.9221 | 1.2425 | 17.5 | 0.3848 | 0.4173 | 0.4471 | 0.5107 | 0.5275 | 0.5622 | 0.6174 | 0.7184 | 0.8330 | 0.9639 | 1.2913 | 20.0 | 0.4182 | 0.4474 | 0.4779 | 0.5429 | 0.5600 | 0.5955 | 0.6518 | 0.7550 | 0.8720 | 1.0057 | 1.3400 | 21.0 | 0.4300 | 0.4595 | 0.4902 | 0.5557 | 0.5730 | 0.6088 | 0.6655 | 0.7696 | 0.8876 | 1.0224 | 1.3595 | 22.0 | 0.4418 | 0.4715 | 0.5025 | 0.5686 | 0.5860 | 0.622 | 0.6793 | 0.7843 | 0.9032 | 1.0391 | 1.3790 | 25.0 | 0.4773 | 0.5077 | 0.5395 | 0.6071 | 0.6250 | 0.6619 | 0.7206 | 0.8281 | 0.9500 | 1.0893 | 1.4375 | 30.0 | 0.5364 | 0.5680 | 0.6011 | 0.6714 | 0.6900 | 0.7284 | 0.7894 | 0.9013 | 1.0280 | 1.1729 | 1.5350 | 35.0 | 0.5955 | 0.6284 | 0.6626 | 0.7357 | 0.7550 | 0.7949 | 0.8582 | 0.9744 | 1.1060 | 1.2564 | 1.6325 | 40.0 | 0.6545 | 0.6887 | 0.7242 | 0.8000 | 0.8200 | 0.8614 | 0.9271 | 1.0475 | 1.1840 | 1.3400 | 1.7300 | 42.3 | 0.6817 | 0.7164 | 0.7525 | 0.8296 | 0.8499 | 0.8919 | 1.9587 | 1.0811 | 1.2199 | 1.3784 | 1.7749 | 45.0 | 0.7136 | 0.7490 | 0.7858 | 0.8643 | 0.8850 | 0.9278 | 0.9959 | 1.1206 | 1.2620 | 1.4236 | 1.8275 | 46.8 | 0.7349 | 0.7707 | 0.8080 | 0.8874 | 0.9084 | 0.9518 | 1.0207 | 1.1469 | 1.2901 | 1.4537 | 1.8626 | 57.0 | 0.8469 | 0.8937 | 0.9336 | 1.0186 | 1.0410 | 1.0874 | 1.1611 | 1.2961 | 1.4492 | 1.6241 | 2.0615 | 65.0 | 0.9500 | 0.9902 | 1.0321 | 1.1214 | 1.1450 | 1.1938 | 1.2712 | 1.4131 | 1.5740 | 1.7579 | 2.2175 |
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