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學習快評丨qibao666888　　根??(gen)據(jù)??(ju)國??(guo)務??(wu)院??(yuan)關(guān)??(guan)稅??(shui)稅??(shui)則??(ze)委??(wei)員??(yuan)會??(hui)《進??(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??(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(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??(ying)當??(dang)全??(quan)額??(e)征??(zheng)稅??(shui)??。??　　近??(jin)日??(ri)??，一??(yi)則??(ze)旅?(lv)客?(ke)攜??(xie)帶??(dai)大??(da)量??(liang)球??(qiu)星??(xing)卡??(ka)盲??(mang)盒??(he)入??(ru)境??(jing)被?(bei)查??(zha)扣??(kou)的??(de)消??(xiao)息??(xi)??，引??(yin)發(fā)?(fa)網(wǎng)??(wang)絡??(luo)熱??(re)議??(yi)??。?不??(bu)少??(shao)網(wǎng)??(wang)友??(you)表??(biao)達??(da)對??(dui)相?(xiang)關(guān)??(guan)海?(hai)關(guān)??(guan)規(guī)?(gui)定??(ding)的??(de)疑??(yi)惑??(huo)??，詢??(xun)問??(wen)“明??(ming)星??(xing)卡??(ka)盲?(mang)盒?(he)不?(bu)能??(neng)帶??(dai)嗎??(ma)？??”“是??(shi)否??(fou)申??(shen)報??(bao)了??(le)就??(jiu)能??(neng)運??(yun)回??(hui)來??(lai)？”“這??(zhe)算??(suan)是??(shi)走??(zou)私?(si)嗎??(ma)？”等?(deng)??。。