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學(xué)習(xí)快評丨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??(hui)《進(jìn)??(jin)境??(jing)物秘(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?(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)??。??　　3月??(yue)17日??(ri)?，在??(zai)江??(jiang)蘇??(su)無??(wu)錫??(xi)碩?(shuo)放??(fang)機(jī)??(ji)場?(chang)入?(ru)境??(jing)口??(kou)岸??(an)?，海??(hai)關(guān)?(guan)關(guān)?(guan)員??(yuan)在??(zai)對?(dui)無??(wu)申??(shen)報(bào)?(bao)旅??(lv)客??(ke)隨??(sui)身??(shen)行??(xing)李??(li)進(jìn)??(jin)行??(xing)X光??(guang)機(jī)??(ji)機(jī)??(ji)檢??(jian)和??(he)通??(tong)道??(dao)巡??(xun)查??(zha)時(shí)??(shi)發(fā)?(fa)現(xiàn)??(xian)?，一??(yi)名??(ming)旅??(lv)客?(ke)的??(de)行??(xing)李??(li)出??(chu)現(xiàn)??(xian)異??(yi)常??(chang)??。??。