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學(xué)習(xí)快評丨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??(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(yīng)?(ying)當(dāng)?(dang)全??(quan)額??(e)征??(zheng)稅??(shui)?。??　　海??(hai)關(guān)??(guan)提??(ti)醒??(xing)廣??(guang)大??(da)進(jìn)??(jin)出??(chu)境??(jing)旅??(lv)客??(ke)??，在??(zai)進(jìn)??(jin)出?(chu)境??(jing)時(shí)??(shi)??，應(yīng)??(ying)該??(gai)主?(zhu)動(dòng)??(dong)了??(le)解??(jie)海??(hai)關(guān)??(guan)相??(xiang)關(guān)??(guan)法??(fa)律??(lv)法??(fa)規(guī)??(gui)??，攜??(xie)帶??(dai)高??(gao)價(jià)??(jia)值??(zhi)或??(huo)超??(chao)量?(liang)物??(wu)品??(pin)時(shí)??(shi)??，即??(ji)使?(shi)自??(zi)用??(yong)也??(ye)需??(xu)如??(ru)實(shí)??(shi)申??(shen)報(bào)??(bao)；同??(tong)時(shí)?(shi)??，切??(qie)勿??(wu)貪??(tan)圖??(tu)蠅??(ying)頭??(tou)小??(xiao)利??(li)參??(can)與??(yu)帶??(dai)貨??(huo)走??(zou)私??(si)??，否??(fou)則??(ze)可??(ke)能??(neng)承??(cheng)擔(dān)??(dan)法??(fa)律??(lv)責(zé)??(ze)任??(ren)??。??。