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學習快評丨qibao666888　　明??(ming)星??(xing)卡??(ka)是??(shi)一??(yi)種??(zhong)以??(yi)明??(ming)星??(xing)、運??(yun)動??(dong)員??(yuan)或??(huo)者??(zhe)其??(qi)他??(ta)知??(zhi)名??(ming)人??(ren)物??(wu)為?(wei)主??(zhu)題??(ti)的??(de)收??(shou)藏??(zang)卡??(ka)片??(pian)??，每??(mei)張??(zhang)明??(ming)星??(xing)卡??(ka)??，根??(gen)據??(ju)不??(bu)同??(tong)的??(de)角??(jiao)色?(se)和??(he)稀??(xi)有??(you)度??(du)??，價??(jia)格??(ge)在??(zai)十??(shi)幾?(ji)元??(yuan)到??(dao)幾??(ji)千??(qian)元??(yuan)不??(bu)等??(deng)??，在??(zai)海??(hai)外??(wai)市??(shi)場??(chang)有??(you)些??(xie)珍??(zhen)稀??(xi)的??(de)明??(ming)星??(xing)卡??(ka)甚??(shen)至??(zhi)被??(bei)炒??(chao)到??(dao)上??(shang)萬??(wan)元??(yuan)一??(yi)張??(zhang)??。??　　根??(gen)據??(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)??。?。