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學(xué)習(xí)快評(píng)丨qibao666888　　根??(gen)據(jù)??(ju)國??(guo)務(wù)??(wu)院??(yuan)關(guān)?(guan)稅??(shui)稅??(shui)則??(ze)委??(wei)員??(yuan)會(huì)??(hui)《進(jìn)??(jin)境?(jing)物??(wu)品??(pin)關(guān)??(guan)稅??(shui)、增??(zeng)值??(zhi)稅??(shui)、消??(xiao)費(fèi)??(fei)稅??(shui)征??(zheng)收??(shou)辦秘(ban)法??(fa)》??，進(jìn)??(jin)境??(jing)居?(ju)民??(min)旅??(lv)客祝(ke)攜??(xie)帶??(dai)在??(zai)境?(jing)外??(wai)獲??(huo)取??(qu)的??(de)個(gè)??(ge)人??(ren)自??(zi)用??(yong)進(jìn)??(jin)境??(jing)物?(wu)品??(pin)??，總??(zong)值??(zhi)在?(zai)5000元??(yuan)人??(ren)民??(min)幣??(bi)以??(yi)內(nèi)??(nei)(含??(han)5000元??(yuan))的??(de)??，海??(hai)關(guān)??(guan)予?(yu)以??(yi)免?(mian)稅??(shui)放?(fang)行?(xing)；超??(chao)過?(guo)規(guī)??(gui)定??(ding)免?(mian)稅??(shui)數(shù)??(shu)額??(e)的??(de)行??(xing)李??(li)物??(wu)品??(pin)??，僅??(jin)對(duì)??(dui)超??(chao)過??(guo)部??(bu)分??(fen)征??(zheng)稅??(shui)??，但??(dan)對(duì)??(dui)不?(bu)可??(ke)分??(fen)割??(ge)的??(de)單??(dan)件??(jian)物??(wu)品??(pin)應(yīng)??(ying)當(dāng)?(dang)全??(quan)額??(e)征??(zheng)稅?(shui)??。??　　未?(wei)申??(shen)報(bào)??(bao)被??(bei)查??(zha)扣??(kou)。