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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??(ban)法??(fa)》??，進(jìn)??(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(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)?。??　　無??(wu)錫??(xi)海??(hai)關(guān)??(guan)駐??(zhu)機(jī)??(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(zèng)??(zeng)送??(song)??，價(jià)??(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(bào)?(bao)政??(zheng)策?(ce)??，所??(suo)以??(yi)沒??(mei)有??(you)主??(zhu)動(dòng)??(dong)申??(shen)報(bào)??(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(jià)??(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(duì)??(dui)這?(zhe)批??(pi)盲??(mang)盒??(he)進(jìn)??(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(jìn)??(jin)行??(xing)處??(chu)罰??(fa)??。。