1、紧固件(螺丝,螺栓,螺母等)出口要增值税的吗,还有一般退税是多少的? 谢谢!
钢铁制紧固件参考编码：7318税目项下。出口增值税17%。退税率多数的是5%，也有13%，具体看哪种紧固件。
2、请问知道的人，中国将自2005年1月1日起给予非洲25个最不发达国家部分输华商品免关税待遇。
2005年对非洲部分最不发达国家部分商品进口关税特惠税率表
序号 税则号列 商品名称 最惠国税率（％） 特惠税率*(%) Article Description
1 01063990 未列名鸟 10 0 Birds, nes
2 01069090 其他非食用活动物 10 0 Other live animals, not edible
3 03033300 冻鳎鱼 12 0 Frozen sole
4 03033900 其他冻比目鱼 10 0 Frozen flat fish (excl. halibut, plaice & sole)
5 03035000 冻鲱鱼（大西洋鲱鱼、太平洋鲱鱼） 10 0 Frozen herrings (excl. livers & roes)
6 03037100 冻沙丁鱼、黍鲱鱼 12 0 Frozen sardines, brisling or sprats
7 03037910 冻带鱼 10 0 Frozen scabber fish (trichurius)
8 03037990 其他未列名冻鱼 10 0 Frozen fish, nes
9 03038000 冻鱼肝及鱼卵 10 0 Frozen fish livers & roes
10 03049000 其他冻鱼肉 10 0 Frozen fish meat (excl. fillets)
11 03055920 干鱼翅 15 0 Dried sharks' fins, not smoked
12 03055990 其他干鱼 16 0 Other dried fish, not smoked
13 03061319 其他冻小虾 5 0 Frozen shrimps in shell
14 03061329 其他冻对虾 5 0 Frozen prawns in shell
15 03061490 其他冻蟹 10 0 Other frozen crabs, nes
16 03074900 其他冻、干、盐制的墨鱼及鱿鱼 12 0 Cuttle fish & squid, frozen, dried, saltd or in brine
17 03075900 冻、干、盐腌或盐渍章鱼 17 0 Octopus,frozen, dried, salted or in brine
18 03079920 冻、干、盐腌或盐渍的海参 10 0 Sea cucumbers, frozen, dried, salted or in brine
19 05071000 兽牙；兽牙粉末及废料 10 0 Ivory, its powder & waste, unworked
20 05080090 珊瑚等；软体、甲壳或棘皮动物壳，墨鱼骨 12 0 Coral; shells of molluscs, crustaceans,etc, not cut to shape
21 05119111 受精鱼卵 12 0 Fertilized fish eggs
22 05119119 鱼的其他产品 12 0 Other procts of fish
23 05119190 甲壳动物、软体动物、其他水生无脊椎动物产品；第三章的死动物 12 0 Procts of crustaceans,molluscs or other aquatic invertebrates;dead animals of chapter 3
24 06049900 其他制花束或装饰用不带花的植物枝、叶及草 10 0 Parts of plants, without flowers or buds, for ornamental purposes
25 08013100 鲜或干的未去壳腰果 20 0 Cashew nuts, in shell,fresh or dried
26 09011100 未浸除咖啡碱的未焙炒咖啡 8 0 Coffee, not roasted or decaffeinated
27 09011200 已浸除咖啡碱的未焙炒咖啡 8 0 Decaffeinated coffee, not roasted
28 09050000 香子兰豆 15 0 Vanilla
29 09070000 丁香(母丁香、公丁香及丁香梗) 3 0 Cloves (whole fruit, cloves & stems)
30 12074090 其他芝麻 10 0 Sesamum seeds excl for sowing
31 12119050 主要用作香料的植物 8 0 Plants and parts of plants, used in perfumery
32 12122090 未列名海草及其他藻类 15 0 Edible seaweeds and other algae, fresh chilled frozen or dried nes
33 13012000 阿拉伯胶 15 0 Gum Arabic
34 13019020 乳香、没药及血竭 3 0 Olibanum, myrrh and dragon's blood
35 14019090 未列名主要用作编结用的植物材料 10 0 Other vegetable plaiting materials, nes
36 14049000 未列名植物产品 15 0 Vegetable procts, nes
37 15131900 其他椰子油及其分离品 9.5 0 Coconut copra oil (excl. crude) & fractions thereof
38 16041990 其他制作或保藏的鱼，整条或切块 12 0 Prepared or preserved fish (excl. minced), nes
39 18010000 整颗或破碎的可可豆，生的或焙炒的 8 0 Cocoa beans, whole or broken, raw or roasted
40 18040000 可可脂、可可油 22 0 Cocoa butter, fat & oil
41 20041000 非醋方法制作或保藏的冷冻马铃薯 13 0 Potatoes, preserved other than by vinegar or acetic acid, frozen
42 25061000 石英 3 0 Quartz
43 25062100 原状或粗加修整石英岩 3 0 Crude or roughly trimmed quartzite
44 25062900 其他石英岩 3 0 Quartzite cut into blocks or slabs of a rectangular shape
45 25084000 其他粘土 3 0 Other clays, nes, whether or not calcined
46 25085000 红柱石、蓝晶石及硅线石 3 0 Andalusite, kyanite & sillimanite, whether or not calcined
47 25140000 板岩 3 0 Slate, whether or not roughly trimmed or cut into blocks or slabs of a rectangular (incl. square) shape
48 25151100 原状或粗加修整的大理石及石灰华 4 0 Marble & travertine crude or roughly trimmed
49 25161100 原状或粗加修整的花岗岩 4 0 Granite, crude or roughly trimmed
50 25162100 原状或粗加修整的砂岩 3 0 Sandstone, crude or roughly trimmed
51 25171000 卵石、砾石及碎石，圆石子及燧石 4 0 Pebbles, gravel, broken or crushed stone, commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle & flint, whether or not heat-treated
52 25174900 2515及2516所列各种石料的碎粒、碎屑及粉末 3 0 Granules, chippings & powder, of stones(excl. marble) of heading 25.15 & 25.16, whether or not heat-treated
53 25309091 硅灰石 3 0 Wollastonite
54 25309099 其他税号未列名的矿产品 3 0 Mineral substances, nes
55 26203000 主要含铜矿灰及残渣 4 0 Ash & resies containing mainly copper & compound thereof
56 27101991 润滑油 6 0 Lubricating oils
57 27141000 沥青页岩、油页岩及焦油砂 6 0 Bituminous or oil shale & tar sands
58 29071990 未列名一元酚 5.5 0 Monophenols and their salts, nes
59 29095000 醚酚、醚醇酚及其卤、磺、硝或亚硝化衍生物 5.5 0 Ether-phenols, ether-alcohol-phenols and their halogenatd, sulphonated, nitrated or nitrosated derivatives
60 29157090 棕榈酸及其盐和酯、硬脂酸盐和酯 5.5 0 Palmitic acid, its salts and esters; salts and esters of stearic acid
61 29392100 奎宁及其盐 4 0 Quinine and its salts
62 33011300 柠檬油 20 0 Essential oils of lemon (incl. concretes & absolutes)
63 33012990 未列名非柑桔属果实精油 15 0 Essential oils other than of citrus fruit, (incl. concretes & absolutes), nes
64 33019090 含浓缩精油的制品；其他萜烯副产品及精油液 20 0 Concentrates of essential oils in fats,in fixed oils , in waxes or the like; terpenic by-procts of the deterpenation of essential oils (excl. citrus fruits); aqueous distillates & aqueous solutions of essential oils
65 33029000 其他工业用混合香料及香料为基本成份混合物 10 0 Odoriferous substances used as raw materials in other instry
66 34031900 矿物油＜70％的润滑剂 10 0 Lubricating preparations, containing petroleum oils or oils obtained from bituminous minerals and their weight <70%
67 39152000 苯乙烯聚合物的废碎料及下脚料 9.7 0 Waste, parings & scrap, of polymers of styrene
68 39159010 聚对苯二甲酸乙二酯的塑料废碎料及下脚料 9.7 0 Waste, parings & scrap, of diglycol terephthalate of styrene
69 39159090 其他塑料废碎料及下脚料 9.7 0 Waste, parings & scrap, of other plastics, nes
70 39191099 其他宽≤20cm成卷塑料胶粘板、片、膜、箔等 6.5 0 Self-adhesive tape, plates, strip, sheet , film , foil & other flat shapes, of plastics, in rolls, width≤20cm,nes
71 39219090 未列名塑料板、片、膜、箔、扁条 6.5 0 Other plates, strips, sheet, film of plastics, nes
72 39229000 塑料坐浴盆、便盆、抽水箱及类似卫生洁具 10 0 Bidets, lavatory pans & other sanitary ware of plastics, nes
73 39269010 塑料制机器及仪器用零件 10 0 Machine or instruments parts of plastics
74 39269090 未列名塑料制品 10 0 Articles of plastics, nes
75 40111000 机动小客车用新的充气橡胶轮胎 10 0 New pneumatic tyres, of rubber of a kind used on motor cars
76 40169310 硫化橡胶制机器及仪器垫片、垫圈等密封垫 8 0 Gaskets, washers/seals of vulcanized rubber for machines
77 41041111 全粒面未剖层及粒面剖层蓝湿牛皮 7 0 Chrome-tanned bovine leather (wet blue skin leather), full grains, unsplit, or grain splits, not further prepared
78 41041911 其他蓝湿牛皮 7 0 Wet blue bovine leather, not further prepared, nes
79 41051010 蓝湿绵羊或羔羊皮 14 0 Wet-blue sheep or lamb skin leather, without wool on, but not further prepared, whether or not split
80 41051090 其他绵羊或羔羊湿革 10 0 Sheep or lamb skin leather, in the wet state other than wet-blue, without wool on, but not further prepared, whether or not split
81 41053000 绵羊或羔羊干革（坯革） 8 0 Sheep or lamb skin leather, in the dry state(crust), without wool on, but not further prepared, whether or not split
82 41062100 山羊或小山羊湿革(包括蓝湿皮) 14 0 Goat or kid skin leather, in the wet state(incl. wet-blue), without hair on, but not further prepared, whether or not split
83 41064000 经鞣制的不带毛爬行动物皮及其坯革 14 0 Leather of reptiles, tanned or crust, without hair on, but not further prepared, whether or not split
84 41079200 粒面剖层革（整张革除外） 5 0 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading41.14, other than whole hides and skins, grains
85 41120000 鞣制或半硝后加工的不带毛的绵羊或羔羊皮革,但税目41.14的皮革除外 8 0 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14
86 41131000 经鞣制或半硝处理后加工的山羊或小山羊皮革,但税目41.14的皮革除外 14 0 Leather further prepared after tanning or crusting, including parchment-dressed leather, of goats or kids, without wool or hair on, whether or not split, other than leather of heading 41.14
87 41133000 经鞣制或半硝处理后加工的爬行动物皮革,但税目41.14的皮革除外 14 0 Leather further prepared after tanning or crusting, including parchment-dressed leather, of reptiles, without wool or hair on, whether or not split, other than leather of heading 41.14
88 42022200 塑料片或纺织材料作面的手提包 10 0 Handbags, whether or not with shoulder strap, incl. those without handle, with outer surface of plastic sheeting or of textile materials
89 42023100 皮革面通常置于口袋或手提包内的物品 10 0 Articles of a kind normally carried in the pocket or handbag, with outer surface of leather, of composition leather or of patent leather
90 42023200 塑料或纺织材料面的置于口袋或手提包内物品 20 0 Articles of a kind normally carried in the pocket or handbag, with outer surface of plastic sheeting or of textile materials
91 42029200 塑料片或纺织材料作面的其他类似容器 10 0 Tool bags, cutlery cases and containers nes, with outer surface of plastic sheeting or of textile materials
92 44201010 木刻及竹刻 0 0 Wood or bamboo carvings
93 44201090 其他木制小雕像及装饰品 0 0 Statuettes and other ornaments, of wood, nes
94 44209090 珠宝或刀具木盒及类似品；第94章以外木家具 0 0 Caskets and cases for jewellery or cutlery, and similar articles, of wood; wooden articles or furniture not falling in Chapter 94
95 46012029 其他草制的席子、席料及帘子 9 0 Mats, matting and screens of grass or straw (other than rushes)
96 46019199 未列名植物编结材料制其他平行连结或编结品 9 0 Plaits materials, plaits and similar procts of plaiting materials, bond together in parallel strands or woven, in sheet form, whether or not being finished articles, of other vegetable plaiting material, nes
97 46021020 草编制的篮筐及其他制品 9 0 Basketwork, wickerwork and other articles, of grass or straw
98 49100000 印刷的各种日历，包括日历芯 7.5 0 Calendars of any kind, printed, including calendar blocks
99 51081000 粗梳动物细毛纱线，非供零售用 5 0 Carded yarn of fine animal hair, not put up for retail sale
100 52052100 非零售精梳粗支纯棉单纱 5 0 Combed single cotton yarn, with≥85% cotton, nprs≤14mn
101 52053200 棉≥85％，232≤单纱＜714分特未精梳多股线 5 0 Uncombed cabled cotton yarn, with≥85% cotton, nprs>14mn but≤43mn
102 52054200 棉≥85％，232≤单纱＜714分特精梳多股纱线 5 0 Combed cabled cotton yarn, with≥85% cotton, nprs>14mn but≤43mn
103 52083200 棉≥85％染色平纹布，100g＜平米重≤200g 10 0 Dyed plain cotton weave, with≥85% cotton, >100g/m2,≤200g/m2
104 52085200 棉≥85％印花平纹布，100g＜平米重≤200g 10 0 Printed plain cotton weave, with≥85% cotton, >100g/m2,≤200g/m2
105 52091100 棉≥85％未漂平纹布，平米重＞200g 10 0 Unbleached plain cotton weave, with≥85% cotton, >200g/m2
106 52105900 棉＜85％与化纤纺印花其他布，平米重≤200g 10 0 Printed woven cotton fabrics, nes, with<85% cotton,≤200g/m2
107 53041000 生的纺织用龙舌兰类纤维 5 0 Sisal & other textile fibres of the genus Agave, raw
108 53049000 其他加工但未纺龙舌兰类纤维及其短纤和废麻 5 0 Sisal, etc (excl. raw), not spun; tow & waste of these fibres
109 53082000 大麻纱线 6 0 True hemp yarn
110 54076100 含聚酯非变形长丝≥85％的机织物 10 0 Other woven fabrics of synthetic yarn,≥85% non-textured polyester
111 54079200 其他合成纤维长丝染色布 10 0 Dyed woven fabrics of synthetic filament yarn, nes
112 55081000 合成纤维短纤缝纫线 5 0 Sewing thread of synthetic staple fibres
113 58012200 棉制割绒的灯芯绒 10 0 Cut corroy of cotton
114 58071000 机织的纺织材料制非绣制标签、徽章及类似品 10 0 Labels, badges and similar articles of textiles, woven, in piece,in strips or cut to shape or size, not embriodered
115 61033200 棉制针织或钩编的男式上衣 16 0 Men's or boys' jackets & blazers of cotton, knitted or crocheted
116 61043200 棉制针织或钩编的女式上衣 16 0 Women's or girls' jackets, of cotton, knitted or crocheted
117 61061000 棉制针织或钩编的女衬衫 16 0 Women's or girls' blouses, etc, of cotton, knitted or crocheted
118 61091000 棉制针织或钩编的T恤衫、汗衫、背心 14 0 T-shirts, singlets & other vests, of cotton, knitted or crocheted
119 61099090 未列名纺材制针织或钩编T恤衫、汗衫、背心 14 0 T-shirts, singlets, etc, of other textiles, nes, knitted/crocheted
120 61101100 羊毛制针织钩编套头衫开襟衫外穿背心及似品 14 0 Jerseys, pullovers, etc, of wool, knitted or crocheted
121 61102000 棉制针织钩编的套头衫、开襟衫、外穿背心等 14 0 Jerseys, pullovers, etc, of cotton, knitted or crocheted
122 61178000 针织或钩编的其他衣着附件 14 0 Other clothing accessories, knitted or crocheted, nes
123 62031100 毛制男式西服套装 17.5 0 Men's or boys' suits of wool or fine animal hair
124 62033200 棉制男式上衣 16 0 Men's or boys' jackets & blazers of cotton
125 62033300 合成纤维制男式上衣 17.5 0 Men's or boys' jackets & blazers of synthetic fibres
126 62033990 未列名纺织材料制男式上衣 16 0 Men's or boys' jackets & blazers of other textl materials, nes
127 62034990 其他纺织材料制其他男裤 16 0 Men's or boys' trousers, breeches, nes, of oth textile fibres
128 62043100 毛制女式上衣 16 0 Women's or girls' jackets & blazers of wool or fine animal hair
129 62045990 未列名纺织材料制女式裙子及裙裤 14 0 Women's or girls' skirts of other textile materials, nes
130 62046200 棉制女裤 16 0 Women's or girls' trousers, breeches, etc, of cotton
131 62052000 棉制男衬衫 16 0 Men's or boys' shirts of cotton
132 62053000 化纤制男衬衫 16 0 Men's or boys' shirts of man-made fibres
133 62069000 其他纺织材料制女衬衫 16 0 Women's or girls' blouses, shirts, etc, of other textiles, nes
134 62079100 棉制其他男内衣、浴衣、晨衣及类似品 14 0 Men's or boys' singlets, dressing gowns, etc, of cotton
135 62159000 其他纺织材料制领带及领结 14 0 Ties, bow ties & cravats of other textiles, nes
136 62179000 服装或衣着附件的零件 14 0 Parts of garments or of clothing accessories, nes
137 68021010 大理石制表面积＜7cm×7cm砖瓦；染色石粉粒 24 0 Tiles etc of marble, side<7cm; artificial colored granuls,powder
138 68029990 未列名已加工石制品 24 0 Worked building stone and articles thereof, nes
139 68159900 未列名石制品及其他矿物制品 17.5 0 Articles of stone or of other mineral substances nes
140 71023100 未加工或简单锯开、劈开或粗磨的非工业钻石 3 0 Diamonds non-instrial unworked or simply sawn, cleaved or bruted
141 71031000 未加工宝石或半宝石 3 0 Precious or semi-precious stones (other than diamonds) ,unworked or simply sawn or rough shaped
142 71049099 经其他加工非工业用合成再造其他宝石半宝石 8 0 Synthetic/reconstructed precious/semi-precious stones, further worked, not for technical use
143 71162000 宝石或半宝石（天然、合成或再造）制品 35 0 Articles of precious or semi-precious stones(natural,synthectic or reconstructed)
144 71171900 贱金属制其他仿首饰 17 0 Imitation jewellery nes of base metal
145 72022900 硅铁，按重量计含硅量在55%及以下 2 0 Ferro-silicon, nes
146 73089000 其他钢铁结构体；钢结构体用部件及加工钢材 4 0 Structure/parts nes, plate,rods etc prepared for use in structures,of iron/steel
147 73181500 其他螺钉及螺栓，不论是否带有螺母或垫圈 8 0 Bolts and screws nes, whether or not with their nuts or washers,of iron/steel
148 74011000 铜锍 2 0 Cu mattes
149 74020000 未精炼铜；电解精炼用的铜阳极 2 0 Cu unrefined, Cu anodes for electrolytic refining
150 74031100 未锻轧的精炼铜阴极及阴极型材 2 0 Cu cathodes & sections of cathodes unwrought
151 74040000 铜废碎料 1.5 0 Waste & scrap, Cu/Cu alloy
152 74199990 未列名铜制品 20 0 Articles of Cu, nes, not for technical use
153 75022000 未锻轧的镍合金 3 0 Ni unwrought, alloyed
154 76011000 未锻轧的非合金铝 5 0 Al unwrought, not alloyed
155 76020000 铝废碎料 1.5 0 Waste & scrap, Al
156 81052000 钴锍等冶炼钴时所得中间产品；未锻轧钴；钴粉 4 0 Cobalt,unwrought,intermediate procts,powders
157 81059000 锻轧钴及钴制品 8 0 Cobalt wrought & articles thereof
158 83024900 鞍具、衣箱、盒子等其他贱金属制附件及架座 12 0 Mountings, fittings & similar articles of base metal, nes
159 83081000 贱金属制钩、环、眼 10.5 0 Hooks,eyes & eyelets of base metal
160 83089000 贱金属制扣等；珠子及亮晶片，包括零件 10.5 0 Claps,buckles & like, beads & spangles of base metal
161 84139100 液体泵零件 5 0 Parts of pumps for liquids
162 84314310 石油或天然气钻机的零件 4 0 Parts of oil/gas boring machinery
163 84339090 其他8433所列机械的零件 3 0 Parts of other machines of heading 84.33
164 84701000 不需外接电源的电子计算器 0 0 Electronic calculators, operating without external source of power
165 84821000 滚珠轴承 8 0 Bearings, ball
166 84829900 滚动轴承的其他零件 6 0 Bearing parts, nes
167 84831090 其他传动轴及曲柄 6 0 Transmission shafts not for ships; cranks
168 84834090 齿轮及其他变速、传动装置；滚珠螺杆传动轴 8 0 Gears/gearing,ball screws,gear boxes,speed changers, etc
169 84839000 单独报验的带齿的轮等；84.83货品的其他零件 8 0 Parts of applianced of heading No. 84.83
170 84849000 已包装成套或不同材料密封垫或类似接合衬垫 8 0 Gasket sets consisting of gaskets of different materials
171 85011099 其他电动机，P≤37.5W 9 0 Electric motors of an output≤37.5 W, nes
172 85021100 压燃式内燃机发电机组，P≤75KVA 10 0 Generating sets,diesel or semi-diesel engines, output≤75 KVA
173 85139010 手电筒零件 14 0 Parts of torches of subheading No. 8513.1010
174 85189000 8518所列货品的零件 10.5 0 Parts of microphones,loudspeakers,headphones,earphones&elec sound amplier sets
175 85245390 其他已录制非教学用磁带，宽＞6.5mm 10 0 Other recorded magnetic tapes, width>6.5 mm, nes
176 85389000 8535、8536所列装置的其他零件 7 0 Parts for switches,fuses,panels and etc of heading No85.35,85.36,nes
177 87120041 16、18、20英寸越野自行车 13 0 Cross-country bicycles, 16", 18", 20"
178 90183100 注射器，不论是否装有针头 8 0 Syringes, with or without needles
179 90229090 X光发生器等、检查用家具等；9022设备零件 6 0 Parts & accessories of apparatus of 90.22, nes
180 90230000 专供示范而无其他用途的仪器、装置及模型 7 0 Instruments/apparatus/models, for demonstrational purposes
181 90328900 其他自动调节或控制仪器及装置 7 0 Automatic regulating or controlling instruments & apparatus, nes
182 91051100 电动的闹钟 23 0 Electric alarm clocks
183 92099200 9202所列乐器的零件、附件 17.5 0 Parts & accessories for musical instruments of heading No 92.02
184 94016900 其他木框架坐具 0 0 Seats with wooden frames, nes
185 94035099 卧室用其他木家具 0 0 Bedroom furniture, wooden, nes
186 94036099 其他木家具 0 0 Furniture, wooden, nes
187 96020090 已加工植物质或矿物质雕刻材料及其制品等 25 0 Workd veg/mineral carving material/artcls, mould/carved articles
188 96071100 装有贱金属齿的拉链 21 0 Slide fasteners fitted with chain scoops of base metal
189 96081000 圆珠笔 15 0 Ball point pens
190 97030000 各种材料制的雕塑品原件 12 0 Original sculptures & statuary, in any material