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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)??。??　　近??(jin)年??(nian)來??(lai)?，隨??(sui)著??(zhe)年??(nian)輕??(qing)群??(qun)體??(ti)潮??(chao)流?(liu)消??(xiao)費(fèi)??(fei)升??(sheng)溫??(wen)?，口??(kou)岸??(an)一??(yi)線??(xian)時(shí)??(shi)常??(chang)發(fā)??(fa)生??(sheng)攜??(xie)帶??(dai)超?(chao)額??(e)卡??(ka)片??(pian)盲??(mang)盒??(he)等??(deng)文??(wen)化??(hua)產(chǎn)??(chan)品?(pin)入??(ru)境??(jing)等??(deng)行??(xing)為??(wei)?，一??(yi)方??(fang)面??(mian)是??(shi)部??(bu)分??(fen)旅??(lv)客??(ke)對(duì)??(dui)申??(shen)報(bào)??(bao)規(guī)??(gui)則??(ze)缺??(que)乏?(fa)了??(le)解??(jie)?，存??(cun)在??(zai)認(rèn)??(ren)知??(zhi)盲??(mang)區(qū)??(qu)；另??(ling)一??(yi)方??(fang)面?(mian)?，也??(ye)存??(cun)在??(zai)一??(yi)些??(xie)不??(bu)法??(fa)代??(dai)購??(gou)、水??(shui)客??(ke)通??(tong)過?(guo)違??(wei)規(guī)??(gui)帶??(dai)貨??(huo)入??(ru)境??(jing)來??(lai)牟??(mou)利??(li)??。?針??(zhen)對(duì)??(dui)不??(bu)同??(tong)情??(qing)況??(kuang)?，相??(xiang)應(yīng)??(ying)的??(de)處??(chu)置??(zhi)也??(ye)有??(you)很??(hen)大??(da)區(qū)??(qu)別?(bie)??。。