[公告] 国家税务总局已下发文件，调整了部份食用菌产品出口退税率！-————急件

zzxbjx 发表于 2009-3-31 08:17:03

各食用菌出口企业负责人：
  
        您们好！近日国家税务总局下发国税函〔2009〕116号文件“国家税务总局关于下发出口退税率文库20090301B版的通知”（详见附件），在文件中已明文规定调整了部份食用菌产品口退税率，涉及商品有干香菇、干木耳、干口蘑、干银耳、牛肝菌干片、松茸干片等重点食用菌产品，体现了国家有关部门对食用菌产品出口扶持力度。
 
     这一结果的确来之不易，是食用菌分会秘书处和各相关企业通力合作、共同努力的成果！在此，食用菌分会秘书处对长期以来支持和配合我们工作开展的企业和个人表示衷心感谢，感谢您们的信任与支持。
 
        据我们了解，有些地方国税局准备从今年4月1日开始实施相关出口退税政策。请各食用菌出口企业尽快派专人与当地国税局沟通，谢谢。
 
商祺！
 
中国食品土畜进出口商会
食用菌分会
 
________________________________________________________________________________________
  
国家税务总局
急件 
国税函〔2009〕116号
  
国家税务总局关于下发
出口退税率文库20090301B版的通知
  
各省、自治区、直辖市和计划单列市国家税务局：?
根据《财政部国家税务总局关于提高纺织品服装出口退税率的通知》（财税〔2009〕14号）、《财政部国家税务总局关于金属、非金属矿采选产品增值税税率的通知》（财税〔2008〕171号）、《财政部国家税务总局关于二甲醚增值税适用税率问题的通知》（财税〔2008〕72号）的规定和各地反映的问题，国家税务总局编制了20090301B版出口商品退税率文库，现将有关事项通知如下：?
一、将其他无环醚、部分图书、含金产品和干制蔬菜的商品编码进行扩展，如：将商品编码2909190090“其他无环醚及其卤化等衍生物，征17%退13%”扩展为29091900901“按13%征税的其他无环醚及其卤化等衍生物，征13%退13%”和29091900902“按17%征税的其他无环醚及其卤化等衍生物，征17%退13%”。此次共调整25条海关10位商品编码，具体见附件。?
二、将0712909090“干制的其他蔬菜及什锦蔬菜，征13%退5%”扩展调整为07129090901“按13%征税的干制的其他蔬菜及什锦蔬菜，征13%退5%”和07129090902“按17%征税的干制的其他蔬菜及什锦蔬菜，征17%退13%”。?
三、设置商品编码4412390090“其他薄板制胶合板”的消费税退税率。?
四、出口商品退税率文库放置在国家税务总局FTP通讯服务器（100.16.125.25）“程序发布”目录下，请各地及时下载，并由出口退税审核系统的系统管理员在出口退税审核系统进行退税率文库升级。各地应及时将出口商品退税率文库发放给出口企业。?
五、本通知第二条自2009年6月1日起执行。对出口商品退税率文库执行中发现的问题，各地要及时报告国家税务总局。未经允许，严禁擅自改变出口货物退税率。
?
附件：扩展商品编码
  
二○○九年三月十二日
  
<a name="FWDW">国家税务总局办公厅</a>                     2009年3月12日封发
校对：<a name="ZBDW"></a>货物和劳务税司       ______________________________________________________________________________________

voipno1 发表于 2009-4-2 22:54:59

呵呵，不错

zzxbjx 发表于 2009-4-3 09:21:48

这对食用菌出口企业比较有帮助，但对我们农户也有参考~~因为加大出口，对现状的部分食用菌价格有一定的提升作用

zzxbjx 发表于 2009-3-31 08:20:33

<table cellspacing="0" cellpadding="0" width="907" align="left" border="0">
<tbody>
<tr>
<td noWrap="noWrap"width="907" colspan="5">
附件
扩展商品编码</td></tr>
<tr>
<td noWrap="noWrap"width="72">
序号</td>
<td noWrap="noWrap"width="102">
商品编码</td>
<td noWrap="noWrap"width="562">
 </td>
<td noWrap="noWrap"width="99">
征税税率</td>
<td noWrap="noWrap"width="72">
退税率</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
1</td>
<td noWrap="noWrap"width="102">
2909190090</td>
<td noWrap="noWrap"width="562">
其他无环醚及其卤化等衍生物〔包括其磺化、硝化或亚硝化衍生物〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
29091900901</td>
<td noWrap="noWrap"width="562">
按13％征税的其他无环醚及其卤化等衍生物</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
29091900902</td>
<td noWrap="noWrap"width="562">
按17％征税的其他无环醚及其卤化等衍生物</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
2</td>
<td noWrap="noWrap"width="102">
4902100000</td>
<td noWrap="noWrap"width="562">
每周至少出版四次的报纸,杂志〔包括期刊,不论有无插图或广告材料〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
49021000001</td>
<td noWrap="noWrap"width="562">
按13％征税的每周至少出版四次的报纸,杂志</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
49021000002</td>
<td noWrap="noWrap"width="562">
按17％征税的每周至少出版四次的报纸,杂志</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
3</td>
<td noWrap="noWrap"width="102">
4902900000</td>
<td noWrap="noWrap"width="562">
其他报纸,杂志及期刊〔不论有无插图或广告材料〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
49029000001</td>
<td noWrap="noWrap"width="562">
按13％征税的其他报纸,杂志及期刊</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
49029000002</td>
<td noWrap="noWrap"width="562">
按17％征税的其他报纸,杂志及期刊</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
4</td>
<td noWrap="noWrap"width="102">
4903000000</td>
<td noWrap="noWrap"width="562">
儿童图画书,绘画或涂色书</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
49030000001</td>
<td noWrap="noWrap"width="562">
按13％征税的儿童图画书,绘画或涂色书</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
49030000002</td>
<td noWrap="noWrap"width="562">
按17％征税的儿童图画书,绘画或涂色书</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
5</td>
<td noWrap="noWrap"width="102">
4904000000</td>
<td noWrap="noWrap"width="562">
乐谱原稿或印本〔不论是否装订或印有插图〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
49040000001</td>
<td width="562">
按13％征税的乐谱原稿或印本</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="102">
49040000002</td>
<td width="562">
按17％征税的乐谱原稿或印本</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
6</td>
<td noWrap="noWrap"width="102">
9111100090</td>
<td noWrap="noWrap"width="562">
其他贵金属或包贵金属制的表壳</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
免税</td></tr>
<tr>
<td noWrap="noWrap"width="102">
91111000901</td>
<td noWrap="noWrap"width="562">
含金产品</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
免税</td></tr>
<tr>
<td noWrap="noWrap"width="102">
91111000902</td>
<td noWrap="noWrap"width="562">
非含金产品的其他贵金属或包贵金属制的表壳</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
7</td>
<td noWrap="noWrap"width="102">
9111900000</td>
<td noWrap="noWrap"width="562">
表壳的零件</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
免税</td></tr>
<tr>
<td noWrap="noWrap"width="102">
91119000001</td>
<td noWrap="noWrap"width="562">
含金产品</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
免税</td></tr>
<tr>
<td noWrap="noWrap"width="102">
91119000002</td>
<td noWrap="noWrap"width="562">
非含金产品的表壳的零件</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
8</td>
<td noWrap="noWrap"width="102">
9113100090</td>
<td noWrap="noWrap"width="562">
其他贵金属或包贵金属制的表带及零件</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
免税</td></tr>
<tr>
<td noWrap="noWrap"width="102">
91131000901</td>
<td noWrap="noWrap"width="562">
含金产品</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
免税</td></tr>
<tr>
<td noWrap="noWrap"width="102">
91131000902</td>
<td noWrap="noWrap"width="562">
非含金产品的其他贵金属或包贵金属制的表带及零件</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72">
序号</td>
<td noWrap="noWrap"width="102">
商品编码</td>
<td noWrap="noWrap"width="562">
商品名称</td>
<td noWrap="noWrap"width="99">
征税税率</td>
<td noWrap="noWrap"width="72">
退税率</td></tr></tbody></table>

zzxbjx 发表于 2009-3-31 08:21:00

<table cellspacing="0" cellpadding="0" width="907" align="left" border="0">
<tbody>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
9</td>
<td noWrap="noWrap"width="102">
0712200000</td>
<td noWrap="noWrap"width="562">
干制洋葱〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07122000001</td>
<td noWrap="noWrap"width="562">
按13％征税的干制洋葱</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07122000002</td>
<td noWrap="noWrap"width="562">
按17％征税的干制洋葱</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
10</td>
<td noWrap="noWrap"width="102">
0712310000</td>
<td noWrap="noWrap"width="562">
干伞菌属蘑菇〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123100001</td>
<td noWrap="noWrap"width="562">
按13％征税的干伞菌属蘑菇</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123100002</td>
<td noWrap="noWrap"width="562">
按17％征税的干伞菌属蘑菇</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
11</td>
<td noWrap="noWrap"width="102">
0712320000</td>
<td noWrap="noWrap"width="562">
干木耳〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123200001</td>
<td noWrap="noWrap"width="562">
按13％征税的干木耳</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123200002</td>
<td noWrap="noWrap"width="562">
按17％征税的干木耳</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
12</td>
<td noWrap="noWrap"width="102">
0712330000</td>
<td noWrap="noWrap"width="562">
干银耳(白木耳)〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123300001</td>
<td noWrap="noWrap"width="562">
按13％征税的干银耳(白木耳)</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123300002</td>
<td noWrap="noWrap"width="562">
按17％征税的干银耳(白木耳)</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
13</td>
<td noWrap="noWrap"width="102">
0712391000</td>
<td noWrap="noWrap"width="562">
干制香菇〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123910001</td>
<td noWrap="noWrap"width="562">
按13％征税的干制香菇</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123910002</td>
<td noWrap="noWrap"width="562">
按17％征税的干制香菇</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
14</td>
<td noWrap="noWrap"width="102">
0712392000</td>
<td noWrap="noWrap"width="562">
干制金针菇〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123920001</td>
<td noWrap="noWrap"width="562">
按13％征税的干制金针菇</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123920002</td>
<td noWrap="noWrap"width="562">
按17％征税的干制金针菇</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
15</td>
<td noWrap="noWrap"width="102">
0712393000</td>
<td noWrap="noWrap"width="562">
干制草菇〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123930001</td>
<td noWrap="noWrap"width="562">
按13％征税的干制草菇</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123930002</td>
<td noWrap="noWrap"width="562">
按17％征税的干制草菇</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
16</td>
<td noWrap="noWrap"width="102">
0712394000</td>
<td noWrap="noWrap"width="562">
干制口蘑〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123940001</td>
<td noWrap="noWrap"width="562">
按13％征税的干制口蘑</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123940002</td>
<td noWrap="noWrap"width="562">
按17％征税的干制口蘑</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
17
 </td>
<td noWrap="noWrap"width="102">
0712395000</td>
<td noWrap="noWrap"width="562">
干制牛肝菌〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123950001</td>
<td noWrap="noWrap"width="562">
按13％征税的干制牛肝菌</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123950002</td>
<td noWrap="noWrap"width="562">
按17％征税的干制牛肝菌</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="2">
18
 </td>
<td noWrap="noWrap"width="102">
0712399010</td>
<td noWrap="noWrap"width="562">
干制松茸〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123990101</td>
<td noWrap="noWrap"width="562">
按13％征税的干制松茸</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr></tbody></table>

zzxbjx 发表于 2009-3-31 08:21:52

<table cellspacing="0" cellpadding="0" width="907" align="left" border="0">
<tbody>
<tr>
<td noWrap="noWrap"width="102">
07123990102</td>
<td noWrap="noWrap"width="562">
按17％征税的干制松茸</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
19</td>
<td noWrap="noWrap"width="102">
0712399090</td>
<td noWrap="noWrap"width="562">
其他干制蘑菇及块菌〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123990901</td>
<td noWrap="noWrap"width="562">
按13％征税的其他干制蘑菇及块菌</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07123990902</td>
<td noWrap="noWrap"width="562">
按17％征税的其他干制蘑菇及块菌</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
20</td>
<td noWrap="noWrap"width="102">
0712901010</td>
<td noWrap="noWrap"width="562">
酸竹笋干丝</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129010101</td>
<td noWrap="noWrap"width="562">
按13％征税的酸竹笋干丝</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129010102</td>
<td noWrap="noWrap"width="562">
按17％征税的酸竹笋干丝</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
21</td>
<td noWrap="noWrap"width="102">
0712901090</td>
<td noWrap="noWrap"width="562">
其他笋干丝</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129010901</td>
<td noWrap="noWrap"width="562">
按13％征税的其他笋干丝</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129010902</td>
<td noWrap="noWrap"width="562">
按17％征税的其他笋干丝</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
22</td>
<td noWrap="noWrap"width="102">
0712902000</td>
<td noWrap="noWrap"width="562">
紫萁(薇菜干)〔整条,切段,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129020001</td>
<td noWrap="noWrap"width="562">
按13％征税的紫萁(薇菜干)</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129020002</td>
<td noWrap="noWrap"width="562">
按17％征税的紫萁(薇菜干)</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
23</td>
<td noWrap="noWrap"width="102">
0712903000</td>
<td noWrap="noWrap"width="562">
干金针菜(黄花菜)〔整条,切段,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129030001</td>
<td noWrap="noWrap"width="562">
按13％征税的干金针菜(黄花菜)</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129030002</td>
<td noWrap="noWrap"width="562">
按17％征税的干金针菜(黄花菜)</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
24</td>
<td noWrap="noWrap"width="102">
0712904000</td>
<td noWrap="noWrap"width="562">
蕨菜干〔整个,切段,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129040001</td>
<td noWrap="noWrap"width="562">
按13％征税的蕨菜干</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129040002</td>
<td noWrap="noWrap"width="562">
按17％征税的蕨菜干</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr></tbody></table>
<table cellspacing="0" cellpadding="0" width="907" border="0">
<tbody>
<tr>
<td noWrap="noWrap"width="72" rowspan="3">
25</td>
<td noWrap="noWrap"width="102">
0712909010</td>
<td noWrap="noWrap"width="562">
干莼菜〔整个,切块,切片,破碎或制成粉状,但未经进一步加工的〕</td>
<td noWrap="noWrap"width="99">
17,13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129090101</td>
<td noWrap="noWrap"width="562">
按13％征税的干莼菜</td>
<td noWrap="noWrap"width="99">
13</td>
<td noWrap="noWrap"width="72">
5</td></tr>
<tr>
<td noWrap="noWrap"width="102">
07129090102</td>
<td noWrap="noWrap"width="562">
按17％征税的干莼菜</td>
<td noWrap="noWrap"width="99">
17</td>
<td noWrap="noWrap"width="72">
13</td></tr></tbody></table>

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