商品和服务税收分类与编码(试行)

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附件篇类章节条款项目子目细目111000000000000000000货物21011010000000000000000农、林、牧、渔业类产品3101011010100000000000000农业产品

410101011010101000000000000谷物

51010101011010101010000000000稻谷

61010101021010101020000000000小麦

71010101031010101030000000000玉米81010101041010101040000000000谷子91010101051010101050000000000高粱101010101061010101060000000000大麦111010101071010101070000000000燕麦121010101081010101080000000000黑麦131010101091010101090000000000荞麦141010101991010101990000000000其他谷物

1510101021010102000000000000薯类

161010102011010102010000000000马铃薯171010102021010102020000000000木薯181010102031010102030000000000甘薯191010102991010102990000000000其他薯类

2010101031010103000000000000油料作物

211010103011010103010000000000花生221010103021010103020000000000油菜籽231010103031010103030000000000芝麻

241010103991010103990000000000其他油料

2510101041010104000000000000干豆类

261010104011010104010000000000大豆

271010104021010104020000000000绿豆

281010104991010104990000000000其他杂豆商品和服务税收分类与编码(编码序号合并编码商品和服务名称2910101051010105000000000000棉花

3010101061010106000000000000生麻

3110101071010107000000000000糖料321010107011010107010000000000甘蔗331010107021010107020000000000甜菜341010107991010107990000000000其他糖料

3510101081010108000000000000未加工烟草

361010108011010108010000000000未去梗烤烟叶

371010108991010108990000000000其他未加工烟草

3810101091010109000000000000饲料作物

391010109011010109010000000000饲料牧草401010109991010109990000000000其他饲料作物4110101101010110000000000000水生植物类

4210101111010111000000000000农作物副产品

431010111011010111010000000000作物茎、秆、根

441010111991010111990000000000其他农作物副产品

4510101121010112000000000000蔬菜及食用菌

461010112011010112010000000000萝卜等根菜类蔬菜

471010112021010112020000000000山药等薯芋类蔬菜

481010112031010112030000000000葱蒜类蔬菜

491010112041010112040000000000白菜类蔬菜

501010112051010112050000000000芥菜类蔬菜

511010112061010112060000000000甘蓝类蔬菜

521010112071010112070000000000芹菜等叶菜类蔬菜

531010112081010112080000000000瓜类蔬菜

541010112091010112090000000000番茄等茄果类蔬菜

551010112101010112100000000000菜豆等豆类蔬菜

561010112111010112110000000000莲藕等水生蔬菜

571010112121010112120000000000竹笋等多年生及杂类蔬菜

581010112131010112130000000000香菇等食用菌

591010112141010112140000000000绿豆芽等芽苗菜

601010112151010112150000000000其他蔬菜6110101131010113000000000000花卉

621010113011010113010000000000盆栽花

631010113021010113020000000000鲜切花及花蕾

641010113031010113030000000000切叶651010113041010113040000000000切枝661010113051010113050000000000干燥花

6710101141010114000000000000盆景及园艺产品

681010114011010114010000000000园艺产品

69101011401011010114010100000000盆栽观叶植物

70101011401021010114010200000000草皮71101011401031010114010300000000草坪721010114991010114990000000000其他盆景及园艺产品7310101151010115000000000000水果及坚果

741010115011010115010000000000水果(园林水果)75101011501011010115010100000000苹果

76101011501021010115010200000000梨

77101011501031010115010300000000柑橘类水果

78101011501041010115010400000000葡萄

79101011501051010115010500000000香蕉80101011501061010115010600000000菠萝81101011501071010115010700000000龙眼82101011501081010115010800000000荔枝83101011501091010115010900000000枇杷84101011501101010115011000000000红毛丹85101011501111010115011100000000芒果86101011501121010115011200000000橄榄87101011501131010115011300000000无花果88101011501141010115011400000000鳄梨89101011501151010115011500000000番石榴90101011501161010115011600000000山竹果91101011501171010115011700000000杨桃92101011501181010115011800000000莲雾93101011501191010115011900000000火龙果94101011501201010115012000000000西瓜95101011501211010115012100000000哈密瓜96101011501221010115012200000000华莱士瓜97101011501231010115012300000000香瓜98101011501241010115012400000000伊利沙白瓜99101011501251010115012500000000木瓜100101011501261010115012600000000樱桃101101011501271010115012700000000枣102101011501281010115012800000000红果103101011501291010115012900000000柿子104101011501301010115013000000000桃105101011501311010115013100000000李子106101011501321010115013200000000石榴107101011501331010115013300000000杏108101011501341010115013400000000杨梅109101011501351010115013500000000草莓110101011501361010115013600000000黑莓111101011501371010115013700000000桑椹112101011501381010115013800000000猕猴桃113101011501391010115013900000000沙棘114101011501991010115019900000000其他未列明水果

1151010115021010115020000000000干制水果

1161010115031010115030000000000食用坚果

117101011503011010115030100000000椰子118101011503021010115030200000000腰果119101011503031010115030300000000核桃120101011503041010115030400000000山核桃121101011503051010115030500000000栗子122101011503061010115030600000000松子123101011503071010115030700000000榛子124101011503081010115030800000000阿月浑子果(开心果)125101011503091010115030900000000槟榔126101011503101010115031000000000白果127101011503111010115031100000000香榧128101011503121010115031200000000巴旦杏129101011503131010115031300000000夏威夷果130101011503991010115039900000000其他食用坚果13110101161010116000000000000茶及饮料原料

1321010116011010116010000000000茶叶

1331010116021010116020000000000饮料原料1341010116991010116990000000000其他未列明饮料原料