商品和服务税收分类编码表.xls

1、序号编码合并编码 货物和劳务名称 商品和服务分类简称篇 类 章 节 条 款 项 目 子目 细目1 1 00 00 00 00 00 00 00 00 00 1000000000000000000货物 货物2 1 01 00 00 00 00 00 00 00 00 1010000000000000000农、林、牧、渔业类产品 农产品3 1 01 01 00 00 00 00 00 00 00 1010100000000000000农业产品 农业产品4 1 01 01 01 00 00 00 00 00 00 1010101000000000000谷物 谷物5 1 01 01 01 01 00

2、00 00 00 00 1010101010000000000稻谷 谷物6 1 01 01 01 02 00 00 00 00 00 1010101020000000000小麦 谷物7 1 01 01 01 03 00 00 00 00 00 1010101030000000000玉米 谷物8 1 01 01 01 04 00 00 00 00 00 1010101040000000000谷子 谷物9 1 01 01 01 05 00 00 00 00 00 1010101050000000000高粱 谷物10 1 01 01 01 06 00 00 00 00 00 101010106000

3、0000000大麦 谷物11 1 01 01 01 07 00 00 00 00 00 1010101070000000000燕麦 谷物12 1 01 01 01 08 00 00 00 00 00 1010101080000000000黑麦 谷物13 1 01 01 01 09 00 00 00 00 00 1010101090000000000荞麦 谷物14 1 01 01 01 99 00 00 00 00 00 1010101990000000000其他谷物 谷物15 1 01 01 02 00 00 00 00 00 00 1010102000000000000薯类 薯类16 1 0

4、1 01 02 01 00 00 00 00 00 1010102010000000000马铃薯 薯类17 1 01 01 02 02 00 00 00 00 00 1010102020000000000木薯 薯类18 1 01 01 02 03 00 00 00 00 00 1010102030000000000甘薯 薯类19 1 01 01 02 99 00 00 00 00 00 1010102990000000000其他薯类 薯类20 1 01 01 03 00 00 00 00 00 00 1010103000000000000油料作物 油料21 1 01 01 03 01 00 0

5、0 00 00 00 1010103010000000000花生 油料22 1 01 01 03 02 00 00 00 00 00 1010103020000000000油菜籽 油料23 1 01 01 03 03 00 00 00 00 00 1010103030000000000芝麻 油料24 1 01 01 03 99 00 00 00 00 00 1010103990000000000其他油料 油料25 1 01 01 04 00 00 00 00 00 00 1010104000000000000干豆类 干豆26 1 01 01 04 01 00 00 00 00 00 10101

6、04010000000000大豆 干豆27 1 01 01 04 02 00 00 00 00 00 1010104020000000000绿豆 干豆28 1 01 01 04 99 00 00 00 00 00 1010104990000000000其他杂豆 干豆29 1 01 01 05 00 00 00 00 00 00 1010105000000000000棉花 棉花30 1 01 01 06 00 00 00 00 00 00 1010106000000000000生麻 生麻31 1 01 01 07 00 00 00 00 00 00 1010107000000000000糖料 糖

7、料32 1 01 01 07 01 00 00 00 00 00 1010107010000000000甘蔗 糖料33 1 01 01 07 02 00 00 00 00 00 1010107020000000000甜菜 糖料34 1 01 01 07 99 00 00 00 00 00 1010107990000000000其他糖料 糖料35 1 01 01 08 00 00 00 00 00 00 1010108000000000000未加工烟草 烟草36 1 01 01 08 01 00 00 00 00 00 1010108010000000000未去梗烤烟叶 烟草37 1 01 01

8、 08 99 00 00 00 00 00 1010108990000000000其他未加工烟草 烟草38 1 01 01 09 00 00 00 00 00 00 1010109000000000000饲料作物 饲料作物39 1 01 01 09 01 00 00 00 00 00 1010109010000000000饲料牧草 饲料作物40 1 01 01 09 99 00 00 00 00 00 1010109990000000000其他饲料作物 饲料作物41 1 01 01 10 00 00 00 00 00 00 1010110000000000000水生植物类 水生植物42 1 0

9、1 01 11 00 00 00 00 00 00 1010111000000000000农作物副产品 农副产品43 1 01 01 11 01 00 00 00 00 00 1010111010000000000作物茎、秆、根 农副产品44 1 01 01 11 99 00 00 00 00 00 1010111990000000000其他农作物副产品 农副产品45 1 01 01 12 00 00 00 00 00 00 1010112000000000000蔬菜及食用菌 蔬菜及食用菌46 1 01 01 12 01 00 00 00 00 00 1010112010000000000萝卜

10、等根菜类蔬菜 蔬菜47 1 01 01 12 02 00 00 00 00 00 1010112020000000000山药等薯芋类蔬菜 蔬菜48 1 01 01 12 03 00 00 00 00 00 1010112030000000000葱蒜类蔬菜 蔬菜49 1 01 01 12 04 00 00 00 00 00 1010112040000000000白菜类蔬菜 蔬菜50 1 01 01 12 05 00 00 00 00 00 1010112050000000000芥菜类蔬菜 蔬菜51 1 01 01 12 06 00 00 00 00 00 1010112060000000000甘

11、蓝类蔬菜 蔬菜52 1 01 01 12 07 00 00 00 00 00 1010112070000000000芹菜等叶菜类蔬菜 蔬菜53 1 01 01 12 08 00 00 00 00 00 1010112080000000000瓜类蔬菜 蔬菜54 1 01 01 12 09 00 00 00 00 00 1010112090000000000番茄等茄果类蔬菜 蔬菜55 1 01 01 12 10 00 00 00 00 00 1010112100000000000菜豆等豆类蔬菜 蔬菜56 1 01 01 12 11 00 00 00 00 00 101011211000000000

12、0莲藕等水生蔬菜 蔬菜57 1 01 01 12 12 00 00 00 00 00 1010112120000000000竹笋等多年生及杂类蔬菜 蔬菜58 1 01 01 12 13 00 00 00 00 00 1010112130000000000香菇等食用菌 食用菌59 1 01 01 12 14 00 00 00 00 00 1010112140000000000绿豆芽等芽苗菜 蔬菜60 1 01 01 12 15 00 00 00 00 00 1010112150000000000其他蔬菜 蔬菜61 1 01 01 13 00 00 00 00 00 00 101011300000

13、0000000花卉 花卉62 1 01 01 13 01 00 00 00 00 00 1010113010000000000盆栽花 花卉63 1 01 01 13 02 00 00 00 00 00 1010113020000000000鲜切花及花蕾 花卉64 1 01 01 13 03 00 00 00 00 00 1010113030000000000切叶 花卉65 1 01 01 13 04 00 00 00 00 00 1010113040000000000切枝 花卉66 1 01 01 13 05 00 00 00 00 00 1010113050000000000干燥花 花卉67

14、 1 01 01 14 00 00 00 00 00 00 1010114000000000000盆景及园艺产品 园艺产品68 1 01 01 14 01 00 00 00 00 00 1010114010000000000园艺产品 园艺产品69 1 01 01 14 01 01 00 00 00 00 1010114010100000000盆栽观叶植物 园艺产品70 1 01 01 14 01 02 00 00 00 00 1010114010200000000草皮 园艺产品71 1 01 01 14 01 03 00 00 00 00 1010114010300000000草坪 园艺产品7

15、2 1 01 01 14 99 00 00 00 00 00 1010114990000000000其他盆景及园艺产品 园艺产品73 1 01 01 15 00 00 00 00 00 00 1010115000000000000水果及坚果 水果及坚果74 1 01 01 15 01 00 00 00 00 00 1010115010000000000水果（园林水果） 水果75 1 01 01 15 01 01 00 00 00 00 1010115010100000000苹果 水果76 1 01 01 15 01 02 00 00 00 00 1010115010200000000梨 水果7

16、7 1 01 01 15 01 03 00 00 00 00 1010115010300000000柑橘类水果 水果78 1 01 01 15 01 04 00 00 00 00 1010115010400000000葡萄 水果79 1 01 01 15 01 05 00 00 00 00 1010115010500000000香蕉 水果80 1 01 01 15 01 06 00 00 00 00 1010115010600000000菠萝 水果81 1 01 01 15 01 07 00 00 00 00 1010115010700000000龙眼 水果82 1 01 01 15 01 0

17、8 00 00 00 00 1010115010800000000荔枝 水果83 1 01 01 15 01 09 00 00 00 00 1010115010900000000枇杷 水果84 1 01 01 15 01 10 00 00 00 00 1010115011000000000红毛丹 水果85 1 01 01 15 01 11 00 00 00 00 1010115011100000000芒果 水果86 1 01 01 15 01 12 00 00 00 00 1010115011200000000橄榄 水果87 1 01 01 15 01 13 00 00 00 00 10101

18、15011300000000无花果 水果88 1 01 01 15 01 14 00 00 00 00 1010115011400000000鳄梨 水果89 1 01 01 15 01 15 00 00 00 00 1010115011500000000番石榴 水果90 1 01 01 15 01 16 00 00 00 00 1010115011600000000山竹果 水果91 1 01 01 15 01 17 00 00 00 00 1010115011700000000杨桃 水果92 1 01 01 15 01 18 00 00 00 00 1010115011800000000莲雾

19、水果93 1 01 01 15 01 19 00 00 00 00 1010115011900000000火龙果 水果94 1 01 01 15 01 20 00 00 00 00 1010115012000000000西瓜 水果95 1 01 01 15 01 21 00 00 00 00 1010115012100000000哈密瓜 水果96 1 01 01 15 01 22 00 00 00 00 1010115012200000000华莱士瓜 水果97 1 01 01 15 01 23 00 00 00 00 1010115012300000000香瓜 水果98 1 01 01 15

20、01 24 00 00 00 00 1010115012400000000伊利沙白瓜 水果99 1 01 01 15 01 25 00 00 00 00 1010115012500000000木瓜 水果100 1 01 01 15 01 26 00 00 00 00 1010115012600000000樱桃 水果101 1 01 01 15 01 27 00 00 00 00 1010115012700000000枣 水果102 1 01 01 15 01 28 00 00 00 00 1010115012800000000红果 水果103 1 01 01 15 01 29 00 00 00

21、 00 1010115012900000000柿子 水果104 1 01 01 15 01 30 00 00 00 00 1010115013000000000桃 水果105 1 01 01 15 01 31 00 00 00 00 1010115013100000000李子 水果106 1 01 01 15 01 32 00 00 00 00 1010115013200000000石榴 水果107 1 01 01 15 01 33 00 00 00 00 1010115013300000000杏 水果108 1 01 01 15 01 34 00 00 00 00 1010115013400

22、000000杨梅 水果109 1 01 01 15 01 35 00 00 00 00 1010115013500000000草莓 水果110 1 01 01 15 01 36 00 00 00 00 1010115013600000000黑莓 水果111 1 01 01 15 01 37 00 00 00 00 1010115013700000000桑椹 水果112 1 01 01 15 01 38 00 00 00 00 1010115013800000000猕猴桃 水果113 1 01 01 15 01 39 00 00 00 00 1010115013900000000沙棘 水果114

23、 1 01 01 15 01 99 00 00 00 00 1010115019900000000其他未列明水果 水果115 1 01 01 15 02 00 00 00 00 00 1010115020000000000干制水果 干制水果116 1 01 01 15 03 00 00 00 00 00 1010115030000000000食用坚果 坚果117 1 01 01 15 03 01 00 00 00 00 1010115030100000000椰子 坚果118 1 01 01 15 03 02 00 00 00 00 1010115030200000000腰果 坚果119 1 0

24、1 01 15 03 03 00 00 00 00 1010115030300000000核桃 坚果120 1 01 01 15 03 04 00 00 00 00 1010115030400000000山核桃 坚果121 1 01 01 15 03 05 00 00 00 00 1010115030500000000栗子 坚果122 1 01 01 15 03 06 00 00 00 00 1010115030600000000松子 坚果123 1 01 01 15 03 07 00 00 00 00 1010115030700000000榛子 坚果124 1 01 01 15 03 08

25、00 00 00 00 1010115030800000000阿月浑子果（开心果） 坚果125 1 01 01 15 03 09 00 00 00 00 1010115030900000000槟榔 坚果126 1 01 01 15 03 10 00 00 00 00 1010115031000000000白果 坚果127 1 01 01 15 03 11 00 00 00 00 1010115031100000000香榧 坚果128 1 01 01 15 03 12 00 00 00 00 1010115031200000000巴旦杏 坚果129 1 01 01 15 03 13 00 00

26、00 00 1010115031300000000夏威夷果 坚果130 1 01 01 15 03 99 00 00 00 00 1010115039900000000其他食用坚果 坚果131 1 01 01 16 00 00 00 00 00 00 1010116000000000000茶及饮料原料 茶及饮料132 1 01 01 16 01 00 00 00 00 00 1010116010000000000茶叶 茶及饮料133 1 01 01 16 02 00 00 00 00 00 1010116020000000000饮料原料 茶及饮料134 1 01 01 16 99 00 00

27、00 00 00 1010116990000000000其他未列明饮料原料 茶及饮料135 1 01 01 17 00 00 00 00 00 00 1010117000000000000香料原料 香料原料136 1 01 01 18 00 00 00 00 00 00 1010118000000000000中草药材 中草药材137 1 01 01 19 00 00 00 00 00 00 1010119000000000000种子、种苗 种子种苗138 1 01 01 19 01 00 00 00 00 00 1010119010000000000种用谷物 种子种苗139 1 01 01 1

28、9 02 00 00 00 00 00 1010119020000000000种用薯类 种子种苗140 1 01 01 19 03 00 00 00 00 00 1010119030000000000种用油料 种子种苗141 1 01 01 19 04 00 00 00 00 00 1010119040000000000种用豆类 种子种苗142 1 01 01 19 05 00 00 00 00 00 1010119050000000000种用饲料作物 种子种苗143 1 01 01 19 06 00 00 00 00 00 1010119060000000000蔬菜籽 种子种苗144 1 0

29、1 01 19 07 00 00 00 00 00 1010119070000000000花草种 种子种苗145 1 01 01 19 08 00 00 00 00 00 1010119080000000000水果籽 种子种苗146 1 01 01 19 99 00 00 00 00 00 1010119990000000000其他种子、种苗 种子种苗147 1 01 02 00 00 00 00 00 00 00 1010200000000000000林业产品 林业产品148 1 01 02 01 00 00 00 00 00 00 1010201000000000000育种和育苗 林业产品

30、149 1 01 02 02 00 00 00 00 00 00 1010202000000000000木材采伐产品 林业产品150 1 01 02 02 01 00 00 00 00 00 1010202010000000000原木 林业产品151 1 01 02 02 02 00 00 00 00 00 1010202020000000000小规格木材 林业产品152 1 01 02 02 03 00 00 00 00 00 1010202030000000000薪材 林业产品153 1 01 02 02 04 00 00 00 00 00 1010202040000000000短条及细枝

31、等 林业产品154 1 01 02 02 99 00 00 00 00 00 1010202990000000000其他木材采伐产品 林业产品155 1 01 02 03 00 00 00 00 00 00 1010203000000000000竹材采伐产品 林业产品156 1 01 02 03 01 00 00 00 00 00 1010203010000000000原竹 林业产品157 1 01 02 03 99 00 00 00 00 00 1010203990000000000其他竹材采伐产品 林业产品158 1 01 02 04 00 00 00 00 00 00 101020400

32、0000000000林产品 林业产品159 1 01 02 04 01 00 00 00 00 00 1010204010000000000天然橡胶 林业产品160 1 01 02 04 02 00 00 00 00 00 1010204020000000000天然树脂、树胶 林业产品161 1 01 02 04 03 00 00 00 00 00 1010204030000000000栲胶原料 林业产品162 1 01 02 04 04 00 00 00 00 00 1010204040000000000非直接食用果类 林业产品163 1 01 02 04 05 00 00 00 00 00 1010204050000000000编结用原料 林业产品