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编码实物名称单位适用税率（％)20金属及其制品2001钢丝、线材及其制品2001001HPB300钢筋t172001002HRB400钢筋t172001003冷轧带肋钢筋网t172001004环氧HPB300钢筋t172001005环氧HRB400钢筋t172001006预应力粗钢筋t172001007钢绞线成品束t172001008钢绞线t172001009环氧钢绞线t172001010镀锌钢绞线t172001011钢丝kg172001012冷拔低碳钢丝t172001013高强钢丝t172001014镀锌高强钢丝t172001015平行钢丝斜拉索t172001016钢绞线斜拉索t172001017主缆索股t172001018吊索t172001019钢丝绳t172001020钢纤维t1720010218~12号铁丝kg17200102220~22号铁丝kg172001023刺铁丝kg172001024电焊网排m2172001025钢板网m2172001026铁丝编织网m2172001027镀锌高强钢丝绳t172001028格栅网m2172001029钢绳网m2172001030猫道编织网m2172001031缆索t172001032圆丝编织网m172001033镀锌铁丝kg172001034索道钢丝绳t172003钢材及制品2003001系杆t172003002波纹管钢带t172003003紧缆钢带t172003004型钢t172003005钢板t172003006圆钢t172003007钢轨t172003008钢管t172003009镀锌钢管t172003010承插式铸铁管t172003011压制弯头kg172003012镀锌钢板t172003013支座预埋钢板kg17公路工程材料进项适用税率参考表2003014纤维素kg172003015钢管立柱t172003016型钢立柱t172003017波形钢板t172003018托架kg172003019钢桥面板t172003020钢板桩t172003021钢管桩t172003022钢护筒t172003023钢套箱t172003024钢壳沉丼t172003025钢模板t172003026组合钢模板t172003027门式钢支架t172003028安全爬梯t172003029钢格栅t172003030索鞍构件t172003031悬吊系统构件t172003032套管及拉杆构件t172003033钢梁t172003034钢桁t172003035钢纵横梁t172003036钢箱梁t172003037钢锚箱t172003038钢塔t172003039钢管拱肋t172003040铸铁kg172003041钢砂kg172003042钢丸t172003043吊顶轻钢龙骨kg172003044铁皮m2172003045金属软管m172003046可挠金属管(LV-5/38#)m172003047可挠金属管(LV-5^0#)m172003048可挠金属管(LV-5/63#)m172003049可挠金属管(LV-5/76#)m172003050可挠金属管(LV-5/83#)m172003051可挠金属管(LV-5/101#)m172003052钢拉带t172003053整体波纹钢管t172003054分片波纹钢管t172003055活动地板m2172003056钢管立柱（叠合柱）t172003057整装波形钢管涵（由150cm)m172003058整装波形钢管涵（由250cm)m172003059拼装波形钢管涵（由300cm)m172003060拼装波形钢管涵（由400cm)m172003061拼装波形钢管涵（由600cm)m172005不诱钢材2005001不锈钢管kg172005002不锈钢板kg172005003不锈钢滑板kg172007其他金属材172007001锌kg172007002铜接地板kg172009五金制品2009001斜拉索减震器个172009002钢钎kg172009003空心钢钎kg172009004①50mm以内合金钻头个172009005①150mm以内合金钻头个172009006①150mm以内合金取芯钻头个172009007钻杆kg172009008中空注浆锚杆m172009009自进式锚杆m172009010钢绳锚杆t172009011电焊条kg172009012钢筋连接套筒个172009013螺栓kg172009014镀锌螺栓kg172009015膨胀螺栓套172009016镀锌膨胀螺栓套172009017法兰kg172009018镀锌法兰kg172009019索夹t172009020阻尼器套172009021自动排气阀个172009022螺纹截止阀个172009023法兰阀门（DN80)个172009024法兰阀门（DN100)个172009025法兰阀门（DN150)个172009026法兰阀门（DN200)个172009027锚链t172009028铁件kg172009029镀锌铁件kg172009030铁钉kg172009031滑动槽kg172009032铸铁蓖子kg172009033铸铁管kg172009034U型锚钉kg172009035冲击器个172009036偏心冲击锤个172009037中89mm全破碎复合片钻头个172009038中127mm全破碎复合片钻头个172009039破碎锤钢钎根172009040铣挖机刀头个172009041中73mm复合片取芯钻头个172009042中127mm金刚石取芯钻头个172009043镀锌扁铁m1730基础能源材及基础制品3001沥青3001001石油沥青t173001002改性沥青t173001003环氧沥青t173001004橡胶沥青t173001005乳化沥青t173001006改性乳化沥青t173003燃油3003001重油kg173003002汽油kg173003003柴油kg173005水.电.煤.气3005001煤t133005002电kw.h173005003电网电kw.h173005004水m3340种植材及制品4001草材4001001麻袋个34001002草袋个34001003稻草纤维kg34001004芦苇kg34001005棉杆kg34001006稻草kg34001007草帘kg34001008棉纱头kg34003木材4003001原木m3134003002锯材m3134003003枕木m3134003004胶合板m2174003006木粉m3134003007木柴kg134003008木纤维kg134003009维萨面板m2134005竹材134005001毛竹根134005002竹胶模板m2174007其他种植材4009乔木4009001乔木株134011灌木4011001绿篱m134011002灌木株134011003灌木苗株134013草本植物134013001草籽kg134013002草皮m2134013003多年生草本植物株134013004花苗株134015藤本植物134015001攀援植物株134017水生植物134019其他植物134019001散生竹株134019002丛生竹株1350化工原料及制品5001塑料、橡胶及制品5001001聚四氟乙烯滑板kg175001002聚四氟乙烯滑块块175001003胶管m175001004橡胶条kg175001005绝缘橡胶板kg175001006氯化乳胶kg175001007聚丙烯纤维kg175001008聚丙烯睛纤维kg175001009三维植被网m2175001010塑料防水板m2175001011橡胶防水板m2175001012塑料板盲沟m175001013PVC塑料管（①50mm)m175001014PVC塑料管（①100mm)m175001015PVC阻燃塑料管m175001016塑料软管kg175001017塑料弹簧软管（①50mm)m175001018塑料弹簧软管（①80mm)m175001019塑料弹簧软管（①110mm)m175001020塑料波纹管（①100mm)m175001021塑料波纹管（①200mm)m175001022塑料波纹管（①400mm)m175001023塑料打孔波纹管（①100mm)m175001024塑料打孔波纹管（①200mm)m175001025塑料打孔波纹管（①400mm)m175001026橡胶止水带m175001027橡胶止水条m175001028PVC注浆管m175001029塑料排水板m175001030塑料编织袋个175001031塑料拉筋带t175001032植生袋个175001033塑料波纹管90*25mmm175001034塑料波纹管SBG-50Ym175001035塑料波纹管SBG-60Ym175001036塑料波纹管SBG-75Ym175001037塑料波纹管SBG-100Ym175001038塑料波纹管SBG-130Ym175001039PVC塑料管（小160mm)m175001040塑料扩张环个175001041耐候胶kg175001042复合式防水板m2175001043PVC胶kg175001044塑料管（含连接件）m175001045塑料管支架套175001046钢塑复合管m175001047①1500mm软质通风管m175001048塑料波纹管SBG-55Bm175001049塑料波纹管SBG-72Bm175001050塑料波纹管SBG-90Bm175001051环氧树脂胶水kg175003化工剂类5003001纤维稳定剂t175003002高次团粒剂kg175003003压浆料t175003004膨胀剂kg175003005高效减水剂kg175003006锚固剂t175003007气密剂kg175005火工材料5005001乳化炸药kg175005002硝铵炸药kg175005003导火线m175005004砂包线m175005005母线m175005007电雷管个175005008非电毫秒雷管个175005009导爆索m175007土工材料5007001土工布m2175007002玻璃纤维布m2175007003土工格栅m2175007004土工格室m2175007005长桶形土工袋个175009其他化工原料及制品5009001无机富锌漆kg175009002油漆kg175009003标线漆kg175009004涂料kg175009005桥面防水涂料kg175009006防水卷材m2175009007底油kg175009008热熔涂料kg175009009环氧树脂kg175009010PE防护料kg175009011水玻璃kg175009012油毛毡m2175009013玻璃钢瓦m2175009014反光油漆kg175009015冷塑路面材料底漆kg175009016冷塑路面材料面漆kg175009017磷酸二氢钠kg175009018防火涂料kg175009019面漆kg1755矿土料及制品5501土及混合土料5501001泥炭m335501002土m335501003黏土m335501004膨润土kg35501005碎石土m335501006砂砾土m335501007种植土m335501008植物营养土m335501009一级粉煤灰t35501010粉煤灰m335501011硅灰t35503粉、砂料35503001耶粉m335503002生石灰t35503003熟石灰t35503004砂m335503005中（粗）砂m335503006路面用机制砂m335503007砂砾m335503008天然砂砾m335503009天然级配m335503010煤渣m335503011矿渣m335503012石渣m335503013矿粉t35503014石屑m335503015路面用石屑m335505石料35505001砾石（2cm