关税税率是固定的吗-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	关税税率是固定的吗
释义	法律客观：《中华人民共和国税收征收管理法》第九十条耕地占用税、契税、农业税、牧业税征收管理的具体办法，由国务院另行制定。关税及海关代征税收的征收管理，依照法律、行政法规的有关规定执行。《中华人民共和国税收征收管理法》第九十一条中华人民共和国同外国缔结的有关税收的条约、协定同本法有不同规定的，依照条约、协定的规定办理。
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