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原標(biāo)題：小可的奶水原文

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??(hui)《進(jìn)??(jin)境??(jing)物??(wu)品??(pin)關(guān)??(guan)稅??(shui)、增??(zeng)值?(zhi)稅??(shui)、消??(xiao)費??(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??(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)??。??　　目??(mu)前??(qian)??，這??(zhe)名??(ming)攜??(xie)帶??(dai)盲??(mang)盒??(he)入??(ru)境??(jing)的??(de)旅??(lv)客??(ke)??，經(jīng)??(jing)過??(guo)口??(kou)頭??(tou)教??(jiao)育??(yu)已?(yi)予??(yu)放?(fang)行??(xing)??。??后??(hou)續(xù)??(xu)??，海??(hai)關(guān)??(guan)還?(hai)將??(jiang)當(dāng)??(dang)事??(shi)人??(ren)的??(de)主??(zhu)觀?(guan)狀??(zhuang)態(tài)??(tai)、行??(xing)為??(wei)具??(ju)體??(ti)表??(biao)現(xiàn)??(xian)形??(xing)式??(shi)以?(yi)及??(ji)物??(wu)品??(pin)的??(de)性??(xing)質(zhì)??(zhi)、用??(yong)途??(tu)等??(deng)來??(lai)進(jìn)??(jin)行?(xing)綜??(zong)合??(he)研??(yan)判?(pan)??，確??(que)定??(ding)下??(xia)一?(yi)步?(bu)處??(chu)置??(zhi)方??(fang)式??(shi)??。。