税率变迁

p style=" text-indent: 2em text-align: justify " span style=" text-align: justify text-indent: 28px font-family: 宋体 " 中美贸易战是一场政治和经济的双重较量，在这场由美国人挑起的恶性战争中，受波及的商品和行业不可胜数，材料物性相关的检测仪器及有关部件当然也不例外。为了回应美方的挑衅，从 /span span style=" text-align: justify text-indent: 28px " 2018 /span span style=" text-align: justify text-indent: 28px font-family: 宋体 " 年 /span span style=" text-align: justify text-indent: 28px " 6 /span span style=" text-align: justify text-indent: 28px font-family: 宋体 " 月起，国务院关税税则委员相继发布 /span span style=" text-align: justify text-indent: 28px " 5 /span span style=" text-align: justify text-indent: 28px font-family: 宋体 " 篇公告，对从美方进口的大量商品关税税率进行调整。仪器信息网对其进行了汇总，并对其中涉及的材料物性科学仪器及相关部件税率加征变迁进行了分析整理。 /span /p p style=" text-align:center" span style=" text-align: justify text-indent: 28px font-family: 宋体 " img style=" max-width: 100% max-height: 100% width: 600px height: 471px " src=" https://img1.17img.cn/17img/images/201905/uepic/475da058-e1e3-42ba-9b62-cc61cd57967e.jpg" title=" AAA.jpg" alt=" AAA.jpg" width=" 600" height=" 471" border=" 0" vspace=" 0" / /span /p p style=" text-indent: 28px text-align: justify " span style=" color: rgb(0, 176, 240) " strong span style=" font-family: 宋体 " 第一枪 /span : /strong strong span style=" font-family: 宋体 " 加征 /span 25% /strong strong span style=" font-family: 宋体 " 关税 /span /strong strong span style=" font-family: 宋体 " 材料物性仪器幸免 /span /strong /span /p p style=" text-indent: 28px text-align: justify " span style=" font-family:宋体" 中国回应贸易战的第一枪打响于 /span span 2018 /span span style=" font-family:宋体" 年 /span span 6 /span span style=" font-family:宋体" 月 /span span 16 /span span style=" font-family:宋体" 日。为了回应此前美国政府对中国进口约 /span span 500 /span span style=" font-family:宋体" 亿美元的商品加征 /span span 25% /span span style=" font-family:宋体" 关税，国务院关税税则委员会发布《国务院关税税则委员会关于对原产于美国 /span span 500 /span span style=" font-family:宋体" 亿美元进口商品加征关税的公告》（税委会公告 /span span [2018]5 /span span style=" font-family:宋体" 号）。将对原产于美国的 /span span 659 /span span style=" font-family:宋体" 项约 /span span 500 /span span style=" font-family:宋体" 亿美元进口商品加征 /span span 25% /span span style=" font-family:宋体" 的关税，其中有 /span span 545 /span span style=" font-family:宋体" 项，价值约 /span span 340 /span span style=" font-family:宋体" 亿美元的商品将自 /span span 2018 /span span style=" font-family:宋体" 年 /span span 7 /span span style=" font-family:宋体" 月 /span span 6 /span span style=" font-family:宋体" 日起实施加征关税的措施。这其中涉及 /span span 5 /span span style=" font-family:宋体" 项科学仪器及相关部件，包含核磁共振成像系统、病员监护仪、眼科用仪、医疗、外科或兽医用 /span span X /span span style=" font-family:宋体" 射线应用设备等，其中材料物性类仪器幸免于这场风波。 /span /p p style=" text-indent: 28px text-align: justify " span style=" color: rgb(0, 176, 240) " strong span style=" font-family: 宋体 " 第二枪 /span : /strong strong span style=" font-family: Arial, sans-serif " 5207 /span /strong strong span style=" font-family: 宋体 " 税目加征 /span /strong strong /strong strong span style=" font-family: 宋体 " 光学仪器、无损检测首当其冲 /span /strong /span /p p style=" text-indent: 28px text-align: justify " span 2018 /span span style=" font-family:宋体" 年 /span span 7 /span span style=" font-family:宋体" 月 /span span 11 /span span style=" font-family:宋体" 日，美国政府变本加厉，对中国约 /span span 2000 /span span style=" font-family:宋体" 亿美元进口商品加征关税，税率从 /span span 10% /span span style=" font-family:宋体" 提升至 /span span 25% /span span style=" font-family:宋体" 。 /span span style=" font-family:宋体" 国务院关税税则委员会决定，将对原产于美国的 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 5027 /span span style=" font-family:宋体" 个税目约 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 600 /span span style=" font-family:宋体" 亿美元的进口商品加征关税，并特发布《 /span span style=" font-family:宋体" 国务院关税税则委员会关于对原产于美国的部分进口商品（第二批）加征关税的公告 /span span style=" font-family:宋体" 》 /span span style=" font-family:宋体" （税委会公告 /span span [2018]6 /span span style=" font-family:宋体" 号） /span span style=" font-family:宋体" 。加征的商品范围共有 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 4 /span span style=" font-family:宋体" 类，加征税率分别为 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 25% /span span style=" font-family:宋体" 、 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 20% /span span style=" font-family:宋体" 、 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 10% /span span style=" font-family:宋体" 、 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 5% /span span style=" font-family:宋体" 。其中共涉及 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 14 /span span style=" font-family:宋体" 项材料物性相关仪器设备，其中包含五项光学仪器及部件以及 /span span style=" font-family: & #39 Arial& #39 ,& #39 sans-serif& #39 " 5 /span span style=" font-family:宋体" 项无损检测类仪器。这当中，光学仪器用光学元件毛坯、立体显微镜、其他液晶装置及光学仪器三项加征幅度最高，高达 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 25% /span span style=" font-family:宋体" 。详情见下表： /span /p table border=" 1" cellspacing=" 0" cellpadding=" 0" style=" border: none" tbody tr class=" firstRow" td width=" 568" colspan=" 2" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 加征 /span span 25% /span /strong strong span style=" font-family:宋体" 系列 /span /strong /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 税则号列 /span /strong /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 商品名称 /span /strong /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 70140010 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 光学仪器用光学元件毛坯 /span /p p style=" text-align: justify " span & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90111000 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 立体显微镜 /span /p p style=" text-align: justify " span & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90138090 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他液晶装置及光学仪器 /span /p p style=" text-align: justify " span & nbsp /span /p /td /tr tr td width=" 568" colspan=" 2" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 加征 /span span 20% /span /strong strong span style=" font-family:宋体" 系列 /span /strong /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " span style=" font-size:15px" 90029090 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他光学仪器用未列名光学元件 /span /p p style=" text-align: justify " span & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90119000 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 复式光学显微镜的零附件 /span /p p style=" text-align: justify " span & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90221920 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" X /span span style=" font-size:15px" 射线无损探伤检测仪 & nbsp /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" 90258000 /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" 其他温度计、比重计、湿度计等仪器 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90314990 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他光学测量或检验仪器和器具 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td /tr tr td width=" 568" colspan=" 2" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-size:15px" 加征 span 10% /span 系列 /span /strong /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90241010 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 电子万能试验机 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90241020 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 硬度计 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318031 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 超声波探伤检测仪 /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318032 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 磁粉探伤检测仪 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318033 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 涡流探伤检测仪 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td /tr tr td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318039 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 284" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他无损探伤检测仪器 span ( /span 射线探伤仪除外 span ) /span /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td /tr tr td width=" 568" colspan=" 2" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-size:15px" 加征 span 5% /span 系列 /span /strong /p /td /tr tr style=" height:5px" td width=" 568" colspan=" 2" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " height=" 5" p style=" text-align: justify " span style=" font-size:15px" 无 /span /p /td /tr /tbody /table p style=" text-indent: 28px text-align: justify " span style=" color: rgb(0, 176, 240) " strong span style=" font-family: 宋体 " 第三枪：调整首批加征名单 /span /strong strong span style=" font-family: 宋体 " 反击正式实施 /span /strong /span /p p style=" text-indent: 28px text-align: justify " span style=" font-family:宋体" 紧接着一个月后， /span span 2018 /span span style=" font-family:宋体" 年 /span span 8 /span span style=" font-family:宋体" 月 /span span 8 /span span style=" font-family:宋体" 日，国务院关税税则委员会发布《国务院关税税则委员会关于对原产于美国约 /span span 160 /span span style=" font-family:宋体" 亿美元进口商品加征关税的公告》（税委会公告〔 /span span 2018 /span span style=" font-family:宋体" 〕 /span span 7 /span span style=" font-family:宋体" 号）。公告中重新调整了最初公布的 span style=" color:#333333 background:white" 《国务院关税税则委员会关于对原产于美国 /span /span span style=" color:#333333 background:white" 500 /span span style=" font-family:宋体 color:#333333 background:white" 亿美元进口商品加征关税的公告》 /span span style=" font-family:宋体" 的清单二商品名单，而原定于 /span span 7 /span span style=" font-family:宋体" 月 /span span 26 /span span style=" font-family:宋体" 日开始的实施日期，也明确规定将自 /span span 2018 /span span style=" font-family:宋体" 年 /span span 8 /span span style=" font-family:宋体" 月 /span span 23 /span span style=" font-family:宋体" 日 /span span 12 /span span style=" font-family:宋体" 时 /span span 01 /span span style=" font-family:宋体" 分起对该系列商品实施关税加征。其中并未涉及材料物性仪器。 /span /p p style=" text-indent: 28px text-align: justify " span style=" color: rgb(0, 176, 240) " strong span style=" font-family: 宋体 " 第四枪 /span : /strong strong span style=" font-family: 宋体 " 第二批商品关税加征调档并实施 /span & nbsp /strong strong span style=" font-family: 宋体 " 波及 /span 10 /strong strong span style=" font-family: 宋体 " 项材料物性仪器 /span /strong /span /p p style=" text-indent: 28px text-align: justify " span style=" font-family:宋体" 贸易战爆发以来，美国 /span span PPI /span span style=" font-family:宋体" 数据持续疲软，美元下滑，美国政府多次约中国进行贸易战谈判，而中国也展现出了极大的诚意。一时间美国鸽派抬头、贸易战趋缓的声音越来越多。但是“你永远都叫不醒一个装睡的人”，最终美国仍然孤注一掷，将按照原来的方案，对中国 /span span 2000 /span span style=" font-family:宋体" 亿商品加征关税，但是税率从之前的 /span span 25% /span span style=" font-family:宋体" 调整为 /span span 2019 /span span style=" font-family:宋体" 年 /span span 1 /span span style=" font-family:宋体" 月 /span span 1 /span span style=" font-family:宋体" 日前加征 /span span 10% /span span style=" font-family:宋体" ，自新年首日起加征 /span span 25% /span span style=" font-family:宋体" 。 /span /p p style=" text-indent: 28px text-align: justify " span style=" font-family:宋体" 来而不往非礼也，中国立刻以变应变， /span span 9 /span span style=" font-family:宋体" 月 /span span 18 /span span style=" font-family:宋体" 日，国务院关税税则委员会发布《国务院关税税则委员会关于对原产于美国约 /span span 600 /span span style=" font-family:宋体" 亿美元进口商品实施加征关税的公告》（税委会公告〔 /span span 2018 /span span style=" font-family:宋体" 〕 /span span 8 /span span style=" font-family:宋体" 号 /span span & nbsp /span span style=" font-family:宋体" ），宣布将于 /span span 2018 /span span style=" font-family:宋体" 年 /span span 9 /span span style=" font-family:宋体" 月 /span span 24 /span span style=" font-family:宋体" 日 /span span 12 /span span style=" font-family:宋体" 时 /span span 01 /span span style=" font-family:宋体" 分起 /span span style=" font-family:宋体" 对税委会公告〔 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 2018 /span span style=" font-family:宋体" 〕 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 6 /span span style=" font-family:宋体" 号所附对美加征关税商品清单的商品正式启动加征关税措施。但其中原定加征 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 25% /span span style=" font-family: 宋体" 关税的附件一清单商品加征税率调整到 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 10% /span span style=" font-family:宋体" ，原定加征 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 10% /span span style=" font-family:宋体" 关税的附件三清单商品加征税率调整到 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 5% /span span style=" font-family:宋体" 。其中 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 10 /span span style=" font-family:宋体" 项材料物性仪器的加征税率降低， /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 4 /span span style=" font-family:宋体" 项维持不变。详情见下表： /span /p table border=" 1" cellspacing=" 0" cellpadding=" 0" width=" 100" style=" border: none " tbody tr class=" firstRow" td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 税则号列 /span /strong /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 商品名称 /span /strong /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 税委会公告 /span span [2018]6 /span /strong strong span style=" font-family:宋体" 号加征税率 /span span & nbsp /span /strong /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 税委会公告 /span span [2018]8 /span /strong strong span style=" font-family:宋体" 号加征税率 /span /strong /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 降幅 /span /strong /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 70140010 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 光学仪器用光学元件毛坯 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 15% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90111000 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 立体显微镜 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 15% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90138090 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他液晶装置及光学仪器 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 15% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " span style=" font-size:15px" 90029090 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他光学仪器用未列名光学元件 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90119000 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 复式光学显微镜的零附件 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90221920 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" X /span span style=" font-size:15px" 射线无损探伤检测仪 & nbsp /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " span style=" font-size:15px font-family:仿宋" 90258000 /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " span style=" font-size:15px font-family:仿宋" 其他温度计、比重计、湿度计等仪器 & nbsp /span /p p style=" text-align: justify " span style=" font-size:15px font-family:仿宋" & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " span style=" font-size:15px font-family:仿宋" 20% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " span style=" font-size:15px font-family:仿宋" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " span style=" font-size:15px font-family:仿宋" 20% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90314990 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他光学测量或检验仪器和器具 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90241010 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 电子万能试验机 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90241020 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 硬度计 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318031 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 超声波探伤检测仪 /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318032 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 磁粉探伤检测仪 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318033 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 涡流探伤检测仪 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td /tr tr td width=" 22" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318039 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 21" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他无损探伤检测仪器 span ( /span 射线探伤仪除外 span ) /span /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 19" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 18" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px word-break: break-all " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span strong & nbsp /strong /p /td /tr /tbody /table p style=" text-indent: 28px text-align: justify " span style=" color: rgb(0, 176, 240) " strong span style=" font-family: 宋体 " 第 /span 5 /strong strong span style=" font-family: 宋体 " 枪：贸易战升级 /span 10 /strong strong span style=" font-family: 宋体 " 项材料物性仪器税率重加征 /span /strong /span strong span style=" font-family:宋体" /span /strong /p p style=" text-indent: 28px text-align: justify " span style=" font-family:宋体" 进入新的元年，美国政府再掀博波澜，自 /span span 2019 /span span style=" font-family:宋体" 年 /span span 5 /span span style=" font-family:宋体" 月 /span span 10 /span span style=" font-family:宋体" 日起，对从中国进口的 /span span 2000 /span span style=" font-family:宋体" 亿美元清单商品加征关税从 /span span 10% /span span style=" font-family:宋体" 上升至 /span span 25% /span span style=" font-family:宋体" 。而中国政府也展现了强硬的回击，发布《国务院关税税则委员会关于对原产于美国的部分进口商品提高加征关税税率的公告》，对税委会公告 /span span [2018]8 /span span style=" font-family:宋体" 号中的商品清单加征关税税率，重新上调至税委会公告 /span span [2018]6 /span span style=" font-family:宋体" 号公告的水平。其中对 /span span style=" font-family:宋体" 税委会公告〔 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 2018 /span span style=" font-family:宋体" 〕 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 6 /span span style=" font-family:宋体" 号中附件 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 1 /span span style=" font-family:宋体" 所列 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 2493 /span span style=" font-family:宋体" 个税目商品，实施加征 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 25% /span span style=" font-family:宋体" 的关税；对附件 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 2 /span span style=" font-family:宋体" 所列 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 1078 /span span style=" font-family:宋体" 个税目商品，实施加征 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 20% /span span style=" font-family:宋体" 的关税；对附件 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 3 /span span style=" font-family:宋体" 所列 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 974 /span span style=" font-family:宋体" 个税目商品，实施加征 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 10% /span span style=" font-family:宋体" 的关税。对附件 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 4 /span span style=" font-family:宋体" 所列 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 595 /span span style=" font-family:宋体" 个税目商品，仍实施加征 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 5% /span span style=" font-family:宋体" 的关税。 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " & nbsp /span span style=" font-family:宋体" 这其中所涉的 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 14 /span span style=" font-family:宋体" 项涉及材料物性仪器及相关部件的税目中，有 /span span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 10 /span span style=" font-family:宋体" 项再度上调。详情见下表： /span /p table border=" 1" cellspacing=" 0" cellpadding=" 0" width=" 100" style=" border: none " tbody tr class=" firstRow" td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 税则号列 /span /strong /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 商品名称 /span /strong /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 税委会公告 /span span [2018]6 /span /strong strong span style=" font-family:宋体" 号加征税率 /span span & nbsp /span /strong /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 税委会公告 /span span [2018]8 /span /strong strong span style=" font-family:宋体" 号加征税率 /span /strong /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " strong span style=" font-family:宋体" 税委会公告〔 /span /strong strong span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 2019 /span /strong strong span style=" font-family:宋体" 〕 /span /strong strong span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 3 /span /strong strong span style=" font-family:宋体" 号 /span /strong strong span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " & nbsp /span /strong strong span style=" font-family:宋体" 加征税率 /span /strong /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 70140010 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 光学仪器用光学元件毛坯 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90111000 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 立体显微镜 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90138090 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他液晶装置及光学仪器 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 25% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align: justify " span style=" font-size:15px" 90029090 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他光学仪器用未列名光学元件 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90119000 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 复式光学显微镜的零附件 /span /p p style=" text-align: justify " span & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90221920 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" X /span span style=" font-size:15px" 射线无损探伤检测仪 & nbsp /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" 90258000 & nbsp /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" 其他温度计、比重计、湿度计等仪器 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" 20% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size: 15px" 20% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90314990 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他光学测量或检验仪器和器具 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 20% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90241010 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 电子万能试验机 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90241020 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 硬度计 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318031 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 超声波探伤检测仪 /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318032 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 磁粉探伤检测仪 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318033 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 涡流探伤检测仪 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr tr td width=" 13" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 90318039 /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 16" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 其他无损探伤检测仪器 span ( /span 射线探伤仪除外 span ) /span /span /p p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" & nbsp /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 5% /span /p /td td width=" 23" valign=" top" style=" border: 1px solid rgb(0, 0, 0) padding: 5px " p style=" text-align:justify text-justify:inter-ideograph" span style=" font-size:15px" 10% /span /p /td /tr /tbody /table p style=" text-indent: 28px text-align: justify " span style=" color: rgb(0, 176, 240) " strong span style=" font-family: 宋体 " 总结 /span /strong /span /p p style=" text-indent: 28px text-align: justify " span style=" font-family:宋体" 中美贸易战开打至今，可谓一波三折，激烈异常，目前已经波及到百余项科学仪器设备及相关零部件。马云说，中美贸易战可能会持续 /span span 20 /span span style=" font-family:宋体" 年，这是否会成为现实我们不得而知。但是贸易战的持续时间和激烈程度必将对我国材料物性类仪器市场，乃至整个科学仪器行业带来巨大的影响和变数。仪器信息网也将对中美贸易战实时跟进，给读者朋友们带来第一手的资讯。 /span /p p style=" text-indent: 28px text-align: justify " span style=" font-family:宋体" br/ /span /p p style=" text-indent: 28px text-align: justify " strong span style=" font-family:宋体" 附件：中方 /span /strong strong span style=" font-family:宋体" 税委会公告〔 /span /strong strong span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 2019 /span /strong strong span style=" font-family:宋体" 〕 /span /strong strong span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " 3 /span /strong strong span style=" font-family:宋体" 号 /span /strong strong span style=" font-family:& #39 Arial& #39 ,& #39 sans-serif& #39 " & nbsp /span /strong strong span style=" font-family:宋体" 加征税率加征关税的商品名单 /span /strong /p p style=" text-indent: 28px text-align: justify " span style=" text-decoration:underline " span style=" font-family:宋体 color:#00B0F0" 附件一： /span /span span a href=" http://gss.mof.gov.cn/zhengwuxinxi/zhengcefabu/201905/P020190513719203602248.pdf" span style=" font-size:12px font-family:宋体 color:#00B0F0" span 对美加征 /span /span span style=" font-size:12px color:#00B0F0" 25% /span span style=" font-size:12px font-family: 宋体 color:#00B0F0" span 关税商品清单 /span /span /a span style=" text-decoration:underline " /span /span /p p style=" text-indent: 28px text-align: justify " span a href=" http://gss.mof.gov.cn/zhengwuxinxi/zhengcefabu/201905/P020190513719204287788.pdf" span style=" font-size:12px font-family:宋体 color:#00B0F0" span 附件二： /span /span span style=" font-size:12px font-family:宋体 color:#00B0F0" span 对美实施加征 /span /span span style=" font-size:12px color:#00B0F0" 20% /span span style=" font-size:12px font-family:宋体 color:#00B0F0" span 关税商品清单 /span /span span style=" font-size: 12px color:#00B0F0" & nbsp /span /a span style=" text-decoration:underline " /span /span /p p style=" text-indent: 28px text-align: justify " span a href=" http://gss.mof.gov.cn/zhengwuxinxi/zhengcefabu/201905/P020190513719204715521.pdf" span style=" font-size:12px font-family:宋体 color:#00B0F0" span 附件三： /span /span span style=" font-size:12px font-family:宋体 color:#00B0F0" span 对美实施加征 /span /span span style=" font-size:12px color:#00B0F0" 10% /span span style=" font-size:12px font-family:宋体 color:#00B0F0" span 关税商品清单 /span /span span style=" font-size: 12px color:#00B0F0" & nbsp /span /a span style=" text-decoration:underline " /span /span /p p style=" text-indent: 28px text-align: justify " span a href=" http://gss.mof.gov.cn/zhengwuxinxi/zhengcefabu/201905/P020190513719205123756.pdf" span style=" font-size:12px font-family:宋体 color:#00B0F0" span 附件四： /span /span span style=" font-size:12px font-family:宋体 color:#00B0F0" span 对美实施加征 /span /span span style=" font-size:12px color:#00B0F0" 5% /span span style=" font-size:12px font-family:宋体 color:#00B0F0" span 关税商品清单 /span /span span style=" font-size: 12px color:#00B0F0" & nbsp /span /a /span /p

p style=" text-align: justify text-indent: 2em " strong 仪器信息网讯 /strong 8月29日，国务院关税税则委员会发布了《国务院关税税则委员会办公室有关负责人就对原产于美国的部分进口商品加征关税答记者问》（下简称《答记者问》）的公告，首次就加税脉络，商品清单中重复出现的商品如何加征关税，是否就8月23日750亿美元商品清单开放第三批排除清单等问题作出了明确答复。 /p p style=" text-align: justify text-indent: 2em " strong 中国一共加了几次税？加税商品有哪些？ /strong /p p style=" text-align: justify text-indent: 2em " 根据《答记者问》，自贸易战开打以来中国一共分4轮6次对美方商品加征了关税，详情如下： /p p style=" text-align: justify text-indent: 2em " 1.2018年4月2日，发布《对原产于美国的部分进口商品中止关税减让义务的通知》（税委会〔2018〕13号），对美约30亿美元商品中止关税减让，分别加征25%、15%关税。以应对美国就232条款”项下30亿美元的商品对中国加征关税。 /p p style=" text-align: justify text-indent: 2em " 2.为应对美方 “301条款”项下已分三轮五次对我输美商品实施加征关税措施，2018年7月6日（约340亿美元）、2018年8月23日（约160亿美元）起我国分两批与美方同步加征25%关税。340亿美元清单商品及加征税率见《国务院关税税则委员会关于对原产于美国500亿美元进口商品加征关税的公告》（税委会公告〔2018〕5号），160亿美元清单商品及加征税率见《国务院关税税则委员会关于对原产于美国约160亿美元进口商品加征关税的公告》（税委会公告〔2018〕7号）。 /p p style=" text-align: justify text-indent: 2em " 3. 我国对美约600亿美元商品分两次加征，第一次于2018年9月24日起与美方同步加征10%、5%关税，第二次从2019年6月1日起提高加征税率，加征25%、20%、10%、5%关税。对于600亿美元商品清单，税委会先后发布了三份公告。目前实施加征的商品范围及加征税率请见最近一份公告，即《国务院关税税则委员会关于对原产于美国的部分进口商品提高加征关税税率的公告》（税委会公告〔2019〕3号）。 /p p style=" text-align: justify text-indent: 2em " 4.8月23日发布的《国务院关税税则委员会关于对原产于美国的部分进口商品（第三批）加征关税的公告》（税委会公告〔2019〕4号），对约750亿美元商品分两批加征10%、5%不等关税。对于第一轮、第二轮反制措施中曾暂停加征关税的汽车及零部件，恢复加征措施见8月23日发布的《国务院关税税则委员会关于对原产于美国的汽车及零部件恢复加征关税的公告》（税委会公告〔2019〕5号）。 /p p style=" text-align: justify text-indent: 2em " strong 各清单重复的商品如何加税？ /strong /p p style=" text-align: justify text-indent: 2em " 《答记者问》明确指出，对美加征关税各轮商品清单中的重合商品，加征关税税率为各轮加征关税税率之和。其中，对恢复加征第一、二轮反制措施关税的部分汽车及零部件，进一步加征第三轮反制措施关税。 /p p style=" text-align: justify text-indent: 2em " strong 最新清单如何纳入排除申请范畴？ /strong /p p style=" text-align: justify text-indent: 2em " 《答记者问》规定，针对2019年8月23日公布的两项措施中的商品分两部分纳入排除申请范畴： /p p style=" text-align: justify text-indent: 2em " 1. 有部分和第一、二轮反制措施关税商品范围重合，已经纳入前两批可申请排除范围。 /p p style=" text-align: justify text-indent: 2em " 2. 未纳入前两批可申请排除范围的商品，将纳入第三批可申请排除的范围，接受申请办法将另行公布。 /p p style=" text-align: justify text-indent: 2em " 自中美贸易战开打以来，你来我往交锋不断，剧情也跌宕起伏，旁观者难免眼花缭乱，牵涉其中的企业，有不少也被整蒙了头脑，困惑满满，在受波及程度很高的科学仪器行业也不例外。一位美国仪器企业的中国区负责人就告诉仪器信息网记者，自己每篇涉及中美贸易战的新闻都会转发给商务部同事，但是自己确实弄不清楚。此次国务院关税税则委员会发布的答记者问，无疑将为不少业内同仁答疑解惑。 /p p style=" text-align: justify text-indent: 2em " 更多中美贸易战与科学仪器之间的脉络梳理，清单详情和深度解析，请点击浏览仪器信息网重磅专题《 a href=" https://www.instrument.com.cn/zt/tradewar" target=" _self" style=" color: rgb(0, 176, 240) text-decoration: underline " span style=" color: rgb(0, 176, 240) " strong 贸易战下的科学仪器市场 /strong /span /a span style=" text-indent: 2em " 》 /span /p p style=" text-align:center" a href=" https://www.instrument.com.cn/zt/tradewar" target=" _self" span style=" text-indent: 2em " img style=" max-width: 100% max-height: 100% width: 600px height: 167px " src=" https://img1.17img.cn/17img/images/201908/uepic/f1f41ef7-77e0-44fd-b059-c5915369b4f2.jpg" title=" 税委会首答疑：加税清单？税率叠加？第三批排除？.png" alt=" 税委会首答疑：加税清单？税率叠加？第三批排除？.png" width=" 600" height=" 167" border=" 0" vspace=" 0" / /span /a /p p style=" text-align: justify text-indent: 2em " 附： /p p style=" text-align: justify text-indent: 2em " strong 《 /strong a href=" http://www.gov.cn/xinwen/2018-04/02/content_5279289.htm" target=" _self" strong 对原产于美国的部分进口商品中止关税减让义务的通知 /strong /a strong 》 /strong /p p style=" text-align: justify text-indent: 2em " strong 《 /strong a href=" http://www.gov.cn/xinwen/2018-06/16/content_5299069.htm" target=" _self" strong 国务院关税税则委员会关于对原产于美国500亿美元进口商品加征关税的公告 /strong /a strong 》 /strong /p p style=" text-align: justify text-indent: 2em " strong 《 /strong a href=" http://www.gov.cn/xinwen/2018-08/08/content_5312624.htm" target=" _self" strong 国务院关税税则委员会关于对原产于美国约160亿美元进口商品加征关税的公告 /strong /a strong 》 /strong /p p style=" text-align: justify text-indent: 2em " strong 《 /strong a href=" http://www.gov.cn/xinwen/2019-05/13/content_5391208.htm" target=" _self" strong 国务院关税税则委员会关于对原产于美国的部分进口商品提高加征关税税率的公告 /strong /a strong 》 /strong /p p style=" text-align: justify text-indent: 2em " strong 《 /strong a href=" http://www.gov.cn/xinwen/2019-08/24/content_5424152.htm" target=" _self" strong 国务院关税税则委员会关于对原产于美国的部分进口商品（第三批）加征关税的公告 /strong /a strong 》 /strong /p

两会上，全国人大代表、中国工程院院士钟南山提出自己的困惑：引进高层次人才的“安家费”会被征收20%~40%的税 科研人员的年终奖金要被列入工资扣税，而且税率往往比较高。钟南山建议，可以考虑调整相应的税收政策，对科研奖励按照20%的偶然所得税率一次性扣税。　　随着新修订的《促进科技成果转化法》、《实施〈促进科技成果转化法〉若干规定》以及《促进科技成果转移转化行动方案》的陆续出台，半年间，促进科技成果转移转化法规日渐完善。　　“在研究开发和成果转化中作出主要贡献的人员，所得奖励份额不得低于奖励总额的50%。”这条鼓舞人心的政策被视作促进科技成果转化的一个突破口，50%的奖励比例甚至远远超过美国。　　硬币的另一面却值得注意：奖励金额按照“工资、薪金收入”来计算个税，税率最高可达到45%。钟南山在今年两会上提出的这个建议，也反映了许多科研人员的共同心声。　　转化奖励该不该按“工资、薪金收入”计算个税　　陈延清是四川某制药企业的制药高级工程师，他耗时两年，终于赢了与所在企业的科技成果转化奖励纠纷官司。但拿着法院判决书的他却有些高兴不起来。　　据媒体报道，陈延清共赢得奖金175.89万元，当他拿着法院判决去领取奖金时，却被告知：这笔钱将按照“工资、薪金所得”超额累进税率缴纳个人所得税，也就是说将按45%的税率，缴纳77.8万元个税。　　在帮助科研成果转化的过程中，张晓宇总是能感受到，当前针对科技成果转化奖励收入的个税政策影响科研人员转化科研成果的积极性。　　张晓宇是盛景网联技术转移中心主任，也就是俗称的“科技中介”，一直服务于科技成果转化的一线。在他看来，目前促进科技成果转化的激励政策已经出台了很多，但科技成果转化的奖励收入该怎么征收个税的规定仍有分歧，这让许多科研人员在迈出第一步时就有了顾虑——成果转化后实际到手的钱能有多少?　　从1993年个税法实施条例修订时，我国就明确对科技成果奖金实行“工资、薪金所得”的超额累进税率。在最新修订的《科技成果转化法》中，“单位应当连续3至5年从实施该科技成果新增留利中提取不低于5%的比例，对完成该项科技成果及其转化做出重要贡献的人员给予奖励”，这种奖励一般会被认定为“工资、薪金收入”，而“职务科技成果转让、许可给他人实施，从该项科技成果转让净收入或许可净收入中提取不低于50%比例”的情况，也被认定为“工资、薪金收入”，税率最高可达45%。　　江苏雷科防务科技股份有限公司董事长戴斌算了一笔账，以某高校专利转让费净收入100万元为例，假如按照70%的比例奖励给发明人团队，扣除税款之后，最终发明人团队得到的收益仅30余万元。　　“科技成果得到转化本身是偶然现象，教师通过科技成果转化得到现金奖励更是小概率的事件，所获奖励属于非经常性的机遇性所得，符合‘偶然所得’的性质和特征。”戴斌认为，按“工资、薪金所得”征收个人所得税，不符合该收入的本质属性，如果按“偶然所得”征收，税率降至20%，将更有利于科技成果转化。　　个税改革并不是一蹴而就，是否应该单独针对某个群体调整税制也存在争议。　　“比如医务人员也需要激励，那是否也要单独考虑?”中南财经政法大学财政税务学院院长陈志勇建议，降低税收负担应该综合个税问题的整个方案考虑，不应该每一项都单独考虑。　　可选择技术入股 但企业怕做“小白鼠”　　因为一次性的技术交易，或者科技成果项目转化的奖励收入都可能面临高昂的个税压力，在现行财税政策下，一些科研人员被迫想出了避税途径，有的“细水长流”，将科技成果转化奖励的一大笔钱拆成小数目慢慢发 有的“按兵不动”，钱先趴在学校账户上，等待政策松动。　　但更多人选择的是技术作价入股的方式。在科技成果转化领域工作十多年的青岛蓝海技术交易网负责人郭继鹏表示，以自己遇到的情况来说，比较多的科技成果转化项目采取的是科技成果作价入股的方式，或者由科研人员提供技术咨询服务，“一锤子买卖的技术交易类转化做得比较少”。　　“如果是以股权的形式来分配的话，是不用纳税的。到时候拿到股息、分红就只要交20%的税。”某创新服务平台天津分公司的负责人赵峰(化名)在接受中国青年报中青在线记者采访时表示，无论是“细水长流”“按兵不动”，还是技术入股，科研人员纠结的不过是哪种方式能获得更多些的奖励收入。　　但许多企业对技术作价入股的合作仍不敢接受，因为害怕成为科研成果转化的“小白鼠”。万鑫(化名)是江苏南通一家做管道探测仪器的企业负责人，2016年，由于企业内部需要技术升级，他就把需求发布到了赵峰所在的创新服务平台上，很快就有专家承接了这项需求，带着技术来企业谈合作。　　聊了还没有半小时，万鑫和专家就不欢而散了。“没办法沟通。”他表示，专家的技术根本没办法直接应用，和公司的技术原理也相差甚远。　　从事“科技中介”工作十多年，郭继鹏注意到，即使高校的科技成果愿意走出实验室，但真正适应市场需求并且能产生市场经济效益的仍然比较少，有不少科研成果在商业开发上还处于早期阶段，企业往往不敢承接。　　“企业是要盈利的，它最喜欢技术拿来就能用，而大部分高校的科技成果离企业直接使用还有很大的距离。”张晓宇也表示了他的担忧：现在一些教师把企业当做“试验田”，把自己的科技成果拿到企业做实验，企业就成了“小白鼠”。　　高校“地位不等式”让转化“难产”　　企业怕做“小白鼠”的更深层次原因，可能还在于缺乏足够多、足够优秀的科技成果可以转化，而且因为转化奖励往往被纳入“工资、薪金收入”计算个税，许多科技成果往往被“锁”在实验室，或者在转化过程中遭遇“难产”。　　“首先要问问高校教师是不是全都有动力做科技成果转化?”赵峰认为，不论奖励有多少，不论个税将扣除多少，一个难以改变的问题是科技成果转化对高校教师评职称、写论文往往没有多大帮助，科技成果转化在应用科学技术研究课题中没有考核指标。如果转化科研成果还不如多做几个国家重点课题，那么转化的动力从哪里来呢?　　在许多高校，确实存在这样的“地位不等式”——“搞科研搞教学做社会服务”。同时，重论文轻转化的倾向一直是一个严重的问题。老师对产业化积极性不高，大量成果在实验室“沉睡”。　　据《2015年高等学校科技统计资料汇编》，全国各类高校拨入科技经费总额为1244亿元，全年专利授权数共82369项，合同形式转让数为2257件，转化率不足3%。全国各类高等院校出售专利当年实际收入5.4亿元，技术转让当年实际收入26亿元，两项收入合计占总拨入科技经费的2.5%。中国高校科技成果转化率及产业化程度低于发达国家40%~60%的平均水平。　　从论文发表情况来看，多年来，在世界著名的SCI、EI、CPCI-S三大科技文献检索系统中，中国论文的数量均名列前茅。2015年，中国的EI(工程索引)论文数量为21.73万篇，占世界论文总数的32.0%，比2014年增长20.4%，所占份额增加0.4个百分点，连续三年排在世界第一位。CPCI-S(科技会议录索引)论文数量排在世界第二位。SCI(科学引文索引)论文数量连续第七年排在世界第二位，占世界份额的16.3%。　　针对高校“重研发，轻转化”、“重论文，轻专利”等倾向，2015年新修订的《促进科技成果转化法》明确，国家设立的研究开发机构、高等院校应当建立符合科技成果转化工作特点的职称评定、岗位管理和考核评价制度。　　但政策能否真正落实到各个高校，以及效果如何，只能等待时间的检验了。