税则号列 |
货品名称 |
最惠
国税率 |
普通
税率 |
消费
税率 |
增值
税率 |
计量
单位 |
监管
条件 |
Article Description |
97.01 |
油画、粉画及其他手绘画,但带有手工绘制及手工描饰的制品或税目49.06的图纸除外;拼贴画及类似装饰板: |
|
|
|
|
|
|
Paintings,drawings and pastels,executed entirely by hand,other than drawings of heading No.49.06 and other than hand-painted or hand-decorated manufactured articles;collages and similar decorative plaques: |
|
-油画、粉画及其他手绘画: |
|
|
|
|
|
|
-Paintings, drawings and pastels: |
9701.1010 |
---原件 |
12 |
50 |
|
17 |
幅 |
|
---The originals |
9701.1020 |
---复制品 |
14 |
50 |
|
17 |
幅 |
|
---Reproductions |
9701.9000 |
-其他 |
14 |
50 |
|
17 |
千克 |
|
-Other |
9701.9000 10 |
含濒危动物成分的拼贴画(包括类似装饰板,指一切源自濒危动物的产品) |
14 |
50 |
|
17 |
千克 |
ABFE |
Collages and similar decorative plaques containing materials of animal in imminent dangers (referring to collages of materials of all kinds of wild animals) |
9701.9000 20 |
用其他动植物材料制作的拼贴画(包括类似装饰板,指一切源自野生动物的产品) |
14 |
50 |
|
17 |
千克 |
AB |
Collages and similar decorative plaques of other animal or vegetable materials (referring to collages of materials of all kinds of wild animals) |
9701.9000 90 |
其他拼贴画及类似装饰板 |
14 |
50 |
|
17 |
千克 |
|
Other collages and similar decorative plaques |
97.02 |
雕版画、印制画、石印画的原本: |
|
|
|
|
|
|
Original engravings,prints and lithographs: |
9702.0000 |
雕版画、印制画、石印画的原本 |
12 |
50 |
|
17 |
幅 |
|
Original engravings,prints and lithographs |
97.03 |
各种材料制的雕塑品原件: |
|
|
|
|
|
|
Original sculptures and statuary,in any material: |
9703.0000 |
各种材料制的雕塑品原件 |
12 |
50 |
|
17 |
幅 |
|
Original sculptures and statuary,in any material |
9703.0000 10 |
濒危动植物材料制的雕塑品原件(指一切源自濒危动植物的产品) |
12 |
50 |
|
17 |
幅 |
FE |
Original sculptures and statuary,in imminent dangers materials |
9703.0000 90 |
其他各种材料制的雕塑品原件 |
12 |
50 |
|
17 |
幅 |
|
Original sculptures and statuary of other materials |
97.04 |
使用过或未使用过的邮票、印花税票、邮戳印记、首日封、邮政信笺(印有邮票的纸品)及类似品,但税目49.07的货品除外: |
|
|
|
|
|
|
Used or unused postage or revenue stamps,
stamp-postmarks,first-day covers,postal stationery (stamped paper),and the like,other than those of heading No.49.07: |
9704.0010 |
---邮票 |
8 |
50 |
|
17 |
千克 |
|
---Postage |
9704.0090 |
---其他 |
14 |
50 |
|
17 |
千克 |
|
---Other |
97.05 |
具有动物学、植物学、矿物学、解剖学、历史学、考古学、古生物学、人种学或钱币学意义的收集品及珍藏品: |
|
|
|
|
|
|
Collections and collectors pieces of zoological,botanical,mineralogical,anatomical, historical,archaeological,palaeontological, ethnographic or numismatic interest: |
9705.0000 |
具有动物学、植物学、矿物学、解剖学、历史学、考古学、古生物学、人种学或钱币学意义的收集品及珍藏品 |
0 |
0 |
|
17 |
千克 |
|
Collections and collectors pieces of zoological,botanical,mineralogical,anatomical,historical,archaeological,palaeontological,ethnographic or numismatic interest |
9705.0000 10 |
含有濒危动植物的收藏品(具有动植物学意义的) |
0 |
0 |
|
17 |
千克 |
ABFE |
Collections and collectors’pieces of zoological, containing materials of plants or animal in imminent dangers |
9705.0000 90 |
具有动、植、矿物学意义的收藏品(还包括具有解剖、历史、考古、古生物学意义的收藏品) |
0 |
0 |
|
17 |
千克 |
AB |
Collections and collectors’pieces of zoological, botanical,mineralogical,anatomical,historical, archaeological,palaeontological,ethnographic or numismatic interest |
97.06 |
超过一百年的古物: |
|
|
|
|
|
|
Antiques of an age exceeding one hundred years: |
9706.0000 |
超过一百年的古物 |
0 |
0 |
|
17 |
千克 |
|
Antiques of an age exceeding one hundred years |
9706.0000 10 |
超过一百年的濒危野生动植古物(具有收藏或文史价值的) |
0 |
0 |
|
17 |
千克 |
ABFE |
wild animal or vegetable in imminent dangers (having literary or historical collection value) |
9706.0000 90 |
其他超过一百年的古物 |
0 |
0 |
|
17 |
千克 |
|
Other antiques of an age exceeding one hundred years |