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铝制品进口税率高、出口无税率、增值税退税（%）

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所属报告：

有色金属行业研究：美国关税对我国铜铝出口影响几何？-241220（39页）.pdf

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出口暂定征税增值税进口暂定税率税率税率退税率税率税率 76041090 非合金铝型材及异形材 20 0 13 0 30 5 76042100 铝合金制空心异型材 20 0 13 0 30 5 76042910 铝合金条杆 20 0 - - 30 5 76042990 铝合金型材及异形材 20 0 13 0 30 5 76051100 最大截面尺寸超过 7毫米的非合金铝丝 20 0 13 0 17 8 76051900 其他非合金铝丝 20 0 13 0 17 8 76052100 最大截面尺寸超过 7毫米的铝合金丝 20 0 13 0 17 8 76052900 其他铝合金丝 20 0 13 0 17 8 76061121 铝塑复合的非合金铝矩形板片带，0.30mm≤厚≤0.36mm 20 0 13 0 50 6 76061129 其他非合金铝矩形板、片及带，0.30mm≤厚≤0.36mm 20 0 13 0 50 6 76061191 其他铝塑复合的非合金铝矩形板、片，厚度＞0.2mm 20 0 13 0 30 6 76061199 其他非合金铝矩形板、片，厚度＞0.2mm 20 0 13 0 30 6 76061220 铝合金矩形板、片，0.2mm＜厚＜0.28mm 20 0 13 0 30 6 76061230 铝合金矩形板、片，0.28mm≤厚≤0.35mm 20 0 13 0 30 6 76061251 铝塑复合的铝合金矩形板、片，0.35mm＜厚≤4mm 20 0 13 0 50 6 76061259 其他铝合金矩形板、片，0.35mm＜厚≤4mm 20 0 13 0 50 6 76061290 铝合金矩形板、片，厚度＞4mm 20 0 13 0 50 6 76069100 其他非合金铝板、片及带，厚度＞0.2mm 20 0 13 0 30 6 76069200 其他铝合金板、片及带，厚度＞0.2mm 20 0 13 0 30 8 76071110 轧后未加工无衬背铝箔，厚度≤0.007mm - - 13 0 35 - 76071120 轧后未加工无衬背铝箔，0.007mm＜厚≤0.01mm - - 13 0 35 - 76071190 轧后未加工无衬背铝箔，0.01mm＜厚≤0.2mm - - 13 0 35 - 76071900 其他无衬背铝箔 - - 13 0 35 - 76072000 有衬背铝箔 - - 13 0 35 - 76081000 非合金铝管/纯铝管 - - 13 0 30 - 76082010 铝合金管，外径≤10cm - - 13 0 30 - 76082091 铝合金管，壁厚≤25mm，外径＞10cm - - 13 0 30 - 76082099 铝合金管，壁厚＞25mm，外径＞10cm - - 13 0 30 - 76090000 铝制管子附件（例如，接头、肘管、管套） - - 13 0 35 -

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