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學(xué)習(xí)快評丨qibao666888　　無?(wu)錫??(xi)海??(hai)關(guān)??(guan)駐??(zhu)機??(ji)場?(chang)辦??(ban)事?(shi)處??(chu)旅??(lv)檢??(jian)三?(san)科??(ke)科??(ke)長??(chang) 倪??(ni)崇??(chong)洵?(xun)：這?(zhe)名?(ming)旅?(lv)客??(ke)稱??(cheng)這??(zhe)批??(pi)盲??(mang)盒??(he)為??(wei)他??(ta)人??(ren)贈??(zeng)送??(song)??，價?(jia)值??(zhi)不??(bu)清??(qing)楚??(chu)??，因??(yin)不??(bu)了??(le)解??(jie)海??(hai)關(guān)??(guan)的??(de)申??(shen)報??(bao)政??(zheng)策??(ce)??，所??(suo)以?(yi)沒??(mei)有??(you)主??(zhu)動??(dong)申??(shen)報??(bao)??。?這??(zhe)批??(pi)盲??(mang)盒??(he)數(shù)??(shu)量??(liang)較??(jiao)多??(duo)、品??(pin)種??(zhong)單??(dan)一??(yi)??，且??(qie)價??(jia)值??(zhi)較??(jiao)高??(gao)??，有??(you)牟??(mou)利??(li)嫌??(xian)疑??(yi)??，為??(wei)了??(le)避??(bi)免??(mian)走??(zou)私??(si)和?(he)非??(fei)法??(fa)交??(jiao)易?(yi)行??(xing)為??(wei)的??(de)發(fā)??(fa)生??(sheng)??，我??(wo)們??(men)依??(yi)法??(fa)對??(dui)這??(zhe)批??(pi)盲??(mang)盒?(he)進??(jin)行??(xing)暫??(zan)扣??(kou)??。后?(hou)續(xù)??(xu)??，將??(jiang)聯(lián)??(lian)合??(he)緝??(ji)私??(si)部??(bu)門??(men)??，結(jié)??(jie)合??(he)物??(wu)品?(pin)的??(de)性??(xing)質(zhì)??(zhi)、用??(yong)途??(tu)來??(lai)做??(zuo)最??(zui)終??(zhong)判??(pan)定??(ding)??，如??(ru)果??(guo)涉??(she)及??(ji)走??(zou)私??(si)??，就??(jiu)按??(an)相??(xiang)關(guān)??(guan)規(guī)??(gui)定??(ding)進??(jin)行??(xing)處??(chu)罰??(fa)???！　「??(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??(hui)《進??(jin)境?(jing)物??(wu)品??(pin)關(guān)??(guan)稅??(shui)、增??(zeng)值??(zhi)稅??(shui)、消??(xiao)費??(fei)稅??(shui)征??(zheng)收??(shou)辦??(ban)法??(fa)》??，進??(jin)境??(jing)居??(ju)民??(min)旅??(lv)客??(ke)攜??(xie)帶??(dai)在??(zai)境??(jing)外??(wai)獲??(huo)取??(qu)的??(de)個??(ge)人??(ren)自??(zi)用??(yong)進??(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??(dui)超??(chao)過??(guo)部??(bu)分??(fen)征??(zheng)稅??(shui)??，但?(dan)對??(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)??。??。