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學習快評丨qibao666888　　無??(wu)錫??(xi)海??(hai)關??(guan)綜??(zong)合??(he)業(yè)??(ye)務??(wu)處??(chu)副??(fu)處??(chu)長?(chang) 肖??(xiao)春??(chun)：對??(dui)于?(yu)正??(zheng)常??(chang)旅??(lv)客??(ke)攜??(xie)帶??(dai)的??(de)超??(chao)額??(e)或??(huo)超??(chao)量??(liang)物??(wu)品??(pin)??，在??(zai)合??(he)理??(li)自??(zi)用??(yong)數(shù)??(shu)量??(liang)范??(fan)疇?(chou)內(nèi)?(nei)但??(dan)超??(chao)出??(chu)5000元??(yuan)的??(de)部??(bu)分??(fen)??，可??(ke)以??(yi)繳??(jiao)納??(na)稅??(shui)款??(kuan)放?(fang)行??(xing)；對??(dui)于??(yu)那??(na)些??(xie)主?(zhu)動??(dong)申??(shen)報??(bao)的??(de)旅??(lv)客??(ke)??，并??(bing)且??(qie)物?(wu)品??(pin)不??(bu)涉??(she)及??(ji)像??(xiang)象??(xiang)牙??(ya)、肉??(rou)制??(zhi)品??(pin)、種??(zhong)子??(zi)這??(zhe)樣??(yang)的??(de)禁??(jin)限??(xian)類??(lei)物??(wu)品??(pin)??，我??(wo)們??(men)允??(yun)許??(xu)退??(tui)運??(yun)出??(chu)境??(jing)；對??(dui)于?(yu)不??(bu)法??(fa)代??(dai)購??(gou)、水??(shui)客??(ke)等??(deng)涉??(she)嫌??(xian)走?(zou)私?(si)的??(de)??，涉??(she)案??(an)物??(wu)品??(pin)可??(ke)能??(neng)會??(hui)被??(bei)沒??(mei)收??(shou)??，同祝(tong)時??(shi)情??(qing)節(jié)??(jie)嚴??(yan)重?(zhong)的??(de)也?(ye)會??(hui)面?(mian)臨??(lin)刑??(xing)事??(shi)處??(chu)罰??(fa)??。??　　根??(gen)據(jù)??(ju)國??(guo)務??(wu)院??(yuan)關??(guan)稅??(shui)稅??(shui)則??(ze)委??(wei)員??(yuan)會??(hui)《進?(jin)境??(jing)物??(wu)品??(pin)關??(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??(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??(ying)當?(dang)全??(quan)額?(e)征??(zheng)稅??(shui)??。??。