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學習快評丨qibao666888　　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??(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)??。??　　曾?(zeng)有??(you)一??(yi)張??(zhang)勒?(le)布??(bu)朗??(lang)·詹祝(zhan)姆??(mu)斯?(si)的??(de)球??(qiu)星??(xing)卡??(ka)在??(zai)海??(hai)外??(wai)拍??(pai)出??(chu)過??(guo)240萬??(wan)美??(mei)元??(yuan)的??(de)天??(tian)價??(jia)??。??。