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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??(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)獲祝(huo)取祝(qu)的??(de)個??(ge)人祝(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)征祝(zheng)稅??(shui)??。??　　此??(ci)外??(wai)?，除??(chu)了??(le)可??(ke)以??(yi)攜??(xie)帶??(dai)但??(dan)需??(xu)要??(yao)注?(zhu)意??(yi)不??(bu)能??(neng)超??(chao)過??(guo)免??(mian)稅??(shui)額?(e)度??(du)的??(de)物??(wu)品??(pin)外??(wai)?，還??(hai)要??(yao)注??(zhu)意??(yi)區(qū)??(qu)分??(fen)哪??(na)些??(xie)是??(shi)限?(xian)制??(zhi)或??(huo)禁??(jin)止??(zhi)進(jìn)??(jin)出??(chu)境??(jing)的??(de)物?(wu)品??(pin)??。??。