按2021年棉花进口滑准关税计算公式及1月份的海关适用汇率(6.5355),当进口棉价格在97.17美分/磅以上(含97.17美分/磅,完税价约14000元/吨),滑准税按照固定280元/吨进行征收;而当外棉价格在52.17美分/磅-97.17美分/磅间适用于滑准关税;而当外棉价格低于52.17美分/磅时,则按固定税率40%征收。
进口棉报价(美分/磅) |
折人民币价格(元/公斤) |
按1%关税计算一般贸易港口提货价 |
2020年1月滑准税率 |
2021年1月滑准税率 |
52.17 |
7.517 |
8475 |
0.4 |
0.4 |
53 |
7.636 |
8607 |
0.4 |
0.384 |
54 |
7.780 |
8765 |
0.4 |
0.366 |
55 |
7.924 |
8924 |
0.399 |
0.349 |
56 |
8.069 |
9083 |
0.381 |
0.332 |
57 |
8.213 |
9241 |
0.364 |
0.317 |
58 |
8.357 |
9400 |
0.348 |
0.302 |
59 |
8.501 |
9558 |
0.333 |
0.287 |
60 |
8.645 |
9717 |
0.318 |
0.274 |
61 |
8.789 |
9876 |
0.304 |
0.26 |
62 |
8.933 |
10034 |
0.29 |
0.248 |
63 |
9.077 |
10193 |
0.277 |
0.236 |
64 |
9.221 |
10352 |
0.265 |
0.224 |
65 |
9.365 |
10510 |
0.253 |
0.213 |
66 |
9.509 |
10669 |
0.241 |
0.202 |
67 |
9.653 |
10827 |
0.23 |
0.192 |
68 |
9.797 |
10986 |
0.219 |
0.182 |
69 |
9.942 |
11145 |
0.209 |
0.173 |
70 |
10.086 |
11303 |
0.199 |
0.164 |
71 |
10.230 |
11462 |
0.19 |
0.155 |
72 |
10.374 |
11621 |
0.181 |
0.147 |
73 |
10.518 |
11779 |
0.172 |
0.139 |
74 |
10.662 |
11938 |
0.164 |
0.131 |
75 |
10.806 |
12096 |
0.155 |
0.124 |
76 |
10.950 |
12255 |
0.148 |
0.116 |
77 |
11.094 |
12414 |
0.14 |
0.11 |
78 |
11.238 |
12572 |
0.133 |
0.103 |
79 |
11.382 |
12731 |
0.126 |
0.097 |
80 |
11.526 |
12889 |
0.12 |
0.091 |
81 |
11.671 |
13048 |
0.113 |
0.085 |
82 |
11.815 |
13207 |
0.107 |
0.08 |
83 |
11.959 |
13365 |
0.101 |
0.074 |
84 |
12.103 |
13524 |
0.095 |
0.069 |
85 |
12.247 |
13683 |
0.09 |
0.064 |
86 |
12.391 |
13841 |
0.085 |
0.06 |
87 |
12.535 |
14000 |
0.08 |
0.055 |
88 |
12.679 |
14158 |
0.075 |
0.051 |
89 |
12.823 |
14317 |
0.07 |
0.047 |
90 |
12.967 |
14476 |
0.066 |
0.043 |
91 |
13.111 |
14634 |
0.062 |
0.039 |
92 |
13.255 |
14793 |
0.058 |
0.036 |
93 |
13.400 |
14952 |
0.054 |
0.032 |
94 |
13.544 |
15110 |
0.05 |
0.029 |
95 |
13.688 |
15269 |
0.046 |
0.026 |
96 |
13.832 |
15427 |
0.043 |
0.023 |
97 |
13.976 |
15586 |
0.04 |
0.02 |
97.17 |
14.000 |
15613 |
0.039 |
从量税0.28 |
98 |
14.120 |
15745 |
0.036 |
从量税0.28 |
99 |
14.264 |
15903 |
0.033 |
从量税0.28 |
100 |
14.408 |
16062 |
0.03 |
从量税0.28 |
101 |
14.552 |
16220 |
0.028 |
从量税0.28 |