|
楼主 |
发表于 2007-7-24 10:00
|
显示全部楼层
<span lang="EN-US" style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">(</span><span style="FONT-SIZE: 12pt; FONT-FAMILY: 宋体; mso-bidi-font-family: "Times New Roman"; mso-font-kerning: 1.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;">七<span lang="EN-US">)</span>油料植物<span lang="EN-US"><br/> </span>油料植物是指主要用作榨取油脂的各种植物的根<span lang="EN-US">,</span>茎<span lang="EN-US">,</span>叶<span lang="EN-US">,</span>果实<span lang="EN-US">,</span>花或者胚芽组织等初级产品<span lang="EN-US">,</span>如菜子<span lang="EN-US">(</span>包括芥菜子<span lang="EN-US">),</span>花生<span lang="EN-US">,</span>大豆<span lang="EN-US">,</span>葵花子<span lang="EN-US">,</span>蓖麻子<span lang="EN-US">,</span>芝麻子<span lang="EN-US">,</span>胡麻子<span lang="EN-US">,</span>茶子<span lang="EN-US">,</span>桐子<span lang="EN-US">,</span>橄榄仁<span lang="EN-US">,</span>棕榈仁<span lang="EN-US">,</span>棉籽等<span lang="EN-US">.<br/> </span>提取芳香油的芳香油料植物<span lang="EN-US">,</span>也属于本货物的征税范围<span lang="EN-US">.<br/> (</span>八<span lang="EN-US">)</span>纤维植物<span lang="EN-US"><br/> </span>纤维植物是指利用其纤维作纺织<span lang="EN-US">,</span>造纸原料或者绳索的植物<span lang="EN-US">,</span>如棉<span lang="EN-US">(</span>包括籽棉<span lang="EN-US">,</span>皮棉<span lang="EN-US">,</span>絮棉<span lang="EN-US">),</span>大麻<span lang="EN-US">,</span>黄麻<span lang="EN-US">,</span>槿麻<span lang="EN-US">,</span>苎麻<span lang="EN-US">,</span>苘麻<span lang="EN-US">,</span>亚麻<span lang="EN-US">,</span>罗布麻<span lang="EN-US">,</span>蕉麻<span lang="EN-US">,</span>剑麻等<span lang="EN-US">.<br/> </span>棉短绒和麻纤维经脱胶后的精干<span lang="EN-US">(</span>洗<span lang="EN-US">)</span>麻<span lang="EN-US">,</span>也属于本货物的征税范围<span lang="EN-US">.<br/> (</span>九<span lang="EN-US">)</span>糖料植物<span lang="EN-US"><br/> </span>糖料植物是指主要用作制糖的各种植物<span lang="EN-US">,</span>如甘蔗<span lang="EN-US">,</span>甜菜等<span lang="EN-US">.<br/> (</span>十<span lang="EN-US">)</span>林业产品<span lang="EN-US"><br/> </span>林业产品是指乔木<span lang="EN-US">,</span>灌木和竹类植物<span lang="EN-US">,</span>以及天然树脂<span lang="EN-US">,</span>天然橡胶<span lang="EN-US">.</span>林业产品的征税范围包括:<span lang="EN-US"><br/> 1.</span>原木<span lang="EN-US">.</span>是指将砍伐倒的乔木去其枝芽<span lang="EN-US">,</span>梢头或者皮的乔木<span lang="EN-US">,</span>灌木<span lang="EN-US">,</span>以及锯成一定长度的木段<span lang="EN-US">.<br/> </span>锯材不属于本货物的征税范围<span lang="EN-US">.<br/> 2.</span>原竹<span lang="EN-US">.</span>是指将砍倒的竹去其枝<span lang="EN-US">,</span>梢或者叶的竹类植物<span lang="EN-US">,</span>以及锯成一定长度的竹段<span lang="EN-US">.<br/> 3.</span>天然树脂<span lang="EN-US">.</span>是指木科植物的分泌物<span lang="EN-US">,</span>包括生漆<span lang="EN-US">,</span>树脂和树胶<span lang="EN-US">,</span>如松脂<span lang="EN-US">,</span>桃胶<span lang="EN-US">,</span>樱胶<span lang="EN-US">,</span>阿拉伯胶<span lang="EN-US">,</span>古巴胶和天然橡胶<span lang="EN-US">(</span>包括乳胶和干胶<span lang="EN-US">)</span>等<span lang="EN-US">.<br/> 4.</span>其他林业产品<span lang="EN-US">.</span>是指除上述列举林业产品以外的其他各种林业产品<span lang="EN-US">,</span>如竹笋<span lang="EN-US">,</span>笋干<span lang="EN-US">,</span>棕竹<span lang="EN-US">,</span>棕榈衣<span lang="EN-US">,</span>树枝<span lang="EN-US">,</span>树叶<span lang="EN-US">,</span>树皮<span lang="EN-US">,</span>藤条等<span lang="EN-US">.<br/> </span>盐水竹笋也属于本货物的征税范围<span lang="EN-US">.<br/> </span>竹笋罐头不属于本货物的征税范围<span lang="EN-US">.<br/> (</span>十一<span lang="EN-US">)</span>其他植物<span lang="EN-US"><br/> </span>其他植物是指除上述列举植物以外的其他各种人工种植和野生的植物<span lang="EN-US">,</span>如树苗<span lang="EN-US">,</span>花卉<span lang="EN-US">,</span>植物种子<span lang="EN-US">,</span>植物叶子<span lang="EN-US">,</span>草<span lang="EN-US">,</span>麦秸<span lang="EN-US">,</span>豆类<span lang="EN-US">,</span>薯类<span lang="EN-US">,</span>藻类植物等<span lang="EN-US">.<br/> </span>干花<span lang="EN-US">,</span>干草<span lang="EN-US">,</span>薯干<span lang="EN-US">,</span>干制的藻类植物<span lang="EN-US">,</span>农业产品的下脚料等<span lang="EN-US">,</span>也属于本货物的征税范围<span lang="EN-US">.<br/> </span>二、动物类<span lang="EN-US"><br/> </span>动物类包括人工养殖和天然生长的各种动物的初级产品<span lang="EN-US">.</span>具体征税范围为:<span lang="EN-US"><br/> (</span>一<span lang="EN-US">)</span>水产品<span lang="EN-US"><br/> </span>水产品是指人工放养和人工捕捞的鱼<span lang="EN-US">,</span>虾<span lang="EN-US">,</span>蟹<span lang="EN-US">,</span>鳖<span lang="EN-US">,</span>贝类<span lang="EN-US">,</span>棘皮类<span lang="EN-US">,</span>软体类<span lang="EN-US">,</span>腔肠类<span lang="EN-US">,</span>海兽类动物<span lang="EN-US">.</span>本货物的征税范围包括鱼<span lang="EN-US">,</span>虾<span lang="EN-US">,</span>蟹<span lang="EN-US">,</span>鳖<span lang="EN-US">,</span>贝类<span lang="EN-US">,</span>棘皮类<span lang="EN-US">,</span>软体类<span lang="EN-US">,</span>腔肠类<span lang="EN-US">,</span>海兽类<span lang="EN-US">,</span>鱼苗<span lang="EN-US">(</span>卵<span lang="EN-US">),</span>虾苗<span lang="EN-US">,</span>蟹苗<span lang="EN-US">,</span>贝苗<span lang="EN-US">(</span>秧<span lang="EN-US">),</span>以及经冷冻<span lang="EN-US">,</span>冷藏<span lang="EN-US">,</span>盐渍等防腐处理和包装的水产品<span lang="EN-US">.<br/> </span>干制的鱼<span lang="EN-US">,</span>虾<span lang="EN-US">,</span>蟹<span lang="EN-US">,</span>贝类<span lang="EN-US">,</span>棘皮类<span lang="EN-US">,</span>软体类<span lang="EN-US">,</span>腔肠类<span lang="EN-US">,</span>如干鱼<span lang="EN-US">,</span>干虾<span lang="EN-US">,</span>干虾仁<span lang="EN-US">,</span>干贝等<span lang="EN-US">,</span>以及未加工成工艺品的贝壳<span lang="EN-US">,</span>珍珠<span lang="EN-US">,</span>也属于本货物的征税范围<span lang="EN-US">.<br/> </span>熟制的水产品和各类水产品的罐头<span lang="EN-US">,</span>不属于本货物的征税范围<span lang="EN-US">.<br/> (</span>二<span lang="EN-US">)</span>畜牧产品<span lang="EN-US"><br/> </span>畜牧产品是指人工饲养<span lang="EN-US">,</span>繁殖取得和捕获的各种畜禽<span lang="EN-US">.</span>本货物的征税范围包括:<span lang="EN-US"><br/> 1.</span>兽类<span lang="EN-US">,</span>禽类和爬行类动物<span lang="EN-US">,</span>如牛<span lang="EN-US">,</span>马<span lang="EN-US">,</span>猪<span lang="EN-US">,</span>羊<span lang="EN-US">,</span>鸡<span lang="EN-US">,</span>鸭等<span lang="EN-US">.<br/> 2.</span>兽类<span lang="EN-US">,</span>禽类和爬行类动物的肉产品<span lang="EN-US">,</span>包括整块或者分割的鲜肉<span lang="EN-US">,</span>冷藏或者冷冻肉<span lang="EN-US">,</span>盐渍肉<span lang="EN-US">,</span>兽类<span lang="EN-US">,</span>禽类和爬行类动物的内脏<span lang="EN-US">,</span>头<span lang="EN-US">,</span>尾<span lang="EN-US">,</span>蹄等组织<span lang="EN-US">.<br/> </span>各种兽类<span lang="EN-US">,</span>禽类和爬行类动物的肉类生制品<span lang="EN-US">,</span>如腊肉<span lang="EN-US">,</span>腌肉<span lang="EN-US">,</span>熏肉等<span lang="EN-US">,</span>也属于本货物的征税范围<span lang="EN-US">.<br/> </span>各种肉类罐头<span lang="EN-US">,</span>肉类熟制品<span lang="EN-US">,</span>不属于本货物的征税范围<span lang="EN-US">.<br style="mso-special-character: line-break;"/><br style="mso-special-character: line-break;"/></span></span> |
|