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學(xué)習(xí)快評丨qibao666888　　近??(jin)年??(nian)來??(lai)??，海??(hai)關(guān)??(guan)查??(zha)獲??(huo)的??(de)違?(wei)規(guī)??(gui)攜??(xie)帶??(dai)物??(wu)品??(pin)種??(zhong)類??(lei)呈??(cheng)現(xiàn)??(xian)出?(chu)“年??(nian)輕??(qing)化??(hua)”趨??(qu)勢??(shi)??，除??(chu)了??(le)傳??(chuan)統(tǒng)??(tong)的??(de)煙??(yan)酒??(jiu)現(xiàn)??(xian)金??(jin)外??(wai)??，盲??(mang)盒??(he)、手??(shou)辦?(ban)、限?(xian)定??(ding)潮??(chao)玩??(wan)、動??(dong)漫??(man)周??(zhou)邊??(bian)等??(deng)新??(xin)興??(xing)文?(wen)化??(hua)商??(shang)品??(pin)已??(yi)經(jīng)??(jing)成??(cheng)為??(wei)入??(ru)境??(jing)監(jiān)??(jian)管??(guan)的??(de)重??(zhong)點??(dian)對??(dui)象??(xiang)??。??　　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??(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(yīng)??(ying)當(dāng)??(dang)全??(quan)額??(e)征??(zheng)稅?(shui)??。??。