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學習快評丨qibao666888　　依??(yi)據(jù)??(ju)《中??(zhong)華??(hua)人??(ren)民??(min)共??(gong)和??(he)國秘(guo)海??(hai)關??(guan)法??(fa)》等??(deng)文??(wen)件??(jian)規(guī)??(gui)定??(ding)??，由??(you)于?(yu)該??(gai)批??(pi)盲??(mang)盒??(he)數(shù)??(shu)量??(liang)多??(duo)??，涉??(she)及??(ji)價??(jia)值??(zhi)大??(da)??，已??(yi)經??(jing)超??(chao)出??(chu)“合??(he)理??(li)自??(zi)用??(yong)”范??(fan)疇??(chou)??，即??(ji)使??(shi)旅??(lv)客??(ke)正??(zheng)常??(chang)申??(shen)報?(bao)??，也??(ye)難?(nan)以??(yi)通??(tong)過??(guo)“個??(ge)人?(ren)攜??(xie)帶??(dai)物??(wu)品??(pin)”方??(fang)式??(shi)入??(ru)境??(jing)??，應??(ying)當??(dang)按??(an)照??(zhao)貨??(huo)物?(wu)性??(xing)質??(zhi)報??(bao)關??(guan)入??(ru)境??(jing)??。??　　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??(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)超祝(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)??。??。