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　　該??(gai)產(chǎn)??(chan)品??(pin)歸??(gui)在??(zai)《中??(zhong)華??(hua)人??(ren)民??(min)共??(gong)和??(he)國(guó)??(guo)進(jìn)??(jin)出?(chu)口??(kou)稅??(shui)則?(ze)》：29072100??。??該??(gai)稅??(shui)則??(ze)號(hào)??(hao)項(xiàng)??(xiang)下??(xia)的??(de)間??(jian)苯??(ben)二?(er)酚??(fen)鹽??(yan)不??(bu)在??(zai)本??(ben)次??(ci)被?(bei)調(diào)??(tiao)查??(zha)產(chǎn)??(chan)品??(pin)范??(fan)圍??(wei)之??(zhi)內(nèi)??(nei)??。　　2013年??(nian)3月??(yue)22日??(ri)?，商??(shang)務(wù)??(wu)部??(bu)發(fā)??(fa)布秘(bu)2013年??(nian)第??(di)13號(hào)??(hao)公??(gong)告??(gao)?，決??(jue)定??(ding)自?(zi)2013年??(nian)3月??(yue)23日??(ri)起??(qi)?，對(duì)??(dui)原??(yuan)產(chǎn)??(chan)于??(yu)日??(ri)本??(ben)和??(he)美??(mei)國(guó)??(guo)的??(de)進(jìn)??(jin)口??(kou)間??(jian)苯??(ben)二??(er)酚??(fen)征??(zheng)收??(shou)反??(fan)傾??(qing)銷??(xiao)稅??(shui)?，實(shí)??(shi)施??(shi)期??(qi)限??(xian)為??(wei)5年??(nian)??。?其??(qi)中??(zhong)日??(ri)本??(ben)公??(gong)司??(si)稅??(shui)率??(lv)為??(wei)40.5%?，美??(mei)國(guó)??(guo)公??(gong)司??(si)稅??(shui)率??(lv)為?(wei)30.1%??。2019年??(nian)3月??(yue)22日??(ri)?，商??(shang)務(wù)??(wu)部??(bu)發(fā)??(fa)布??(bu)2019年??(nian)第??(di)10號(hào)??(hao)公??(gong)告??(gao)?，決?(jue)定??(ding)對(duì)??(dui)原??(yuan)產(chǎn)??(chan)于??(yu)日??(ri)本??(ben)和??(he)美??(mei)國(guó)??(guo)的??(de)進(jìn)?(jin)口??(kou)間??(jian)苯??(ben)二??(er)酚??(fen)繼??(ji)續(xù)??(xu)征??(zheng)收??(shou)反?(fan)傾??(qing)銷??(xiao)稅??(shui)?，實(shí)??(shi)施??(shi)期??(qi)限??(xian)為??(wei)5年??(nian)??。。