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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??(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)?。??　　超??(chao)出??(chu)“合??(he)理??(li)自??(zi)用??(yong)”應(yīng)?(ying)申??(shen)報??(bao)。