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學(xué)習(xí)快評(píng)丨qibao666888　　3月?(yue)17日??(ri)??，在??(zai)江??(jiang)蘇??(su)無(wú)??(wu)錫??(xi)碩??(shuo)放?(fang)機(jī)??(ji)場(chǎng)??(chang)入?(ru)境??(jing)口??(kou)岸??(an)??，海??(hai)關(guān)?(guan)關(guān)??(guan)員??(yuan)在??(zai)對(duì)??(dui)無(wú)??(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)??。?　　根?(gen)據(jù)??(ju)國(guó)??(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(guò)??(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(guò)??(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)??。??。