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學(xué)習(xí)快評(píng)丨qibao666888　　無??(wu)錫??(xi)海??(hai)關(guān)??(guan)綜??(zong)合??(he)業(yè)??(ye)務(wù)?(wu)處??(chu)副??(fu)處??(chu)長(zhǎng)??(chang) 肖??(xiao)春??(chun)：對(duì)??(dui)于??(yu)正??(zheng)常??(chang)旅??(lv)客??(ke)攜??(xie)帶??(dai)的??(de)超??(chao)額??(e)或??(huo)超??(chao)量??(liang)物??(wu)品??(pin)??，在??(zai)合??(he)理??(li)自??(zi)用??(yong)數(shù)??(shu)量??(liang)范??(fan)疇??(chou)內(nèi)??(nei)但??(dan)超??(chao)出??(chu)5000元??(yuan)的??(de)部??(bu)分??(fen)??，可?(ke)以??(yi)繳??(jiao)納??(na)稅??(shui)款??(kuan)放??(fang)行??(xing)；對(duì)??(dui)于??(yu)那??(na)些??(xie)主??(zhu)動(dòng)??(dong)申??(shen)報(bào)??(bao)的??(de)旅??(lv)客??(ke)??，并??(bing)且??(qie)物??(wu)品??(pin)不?(bu)涉?(she)及??(ji)像?(xiang)象??(xiang)牙??(ya)、肉??(rou)制??(zhi)品??(pin)、種??(zhong)子??(zi)這??(zhe)樣??(yang)的??(de)禁??(jin)限??(xian)類??(lei)物?(wu)品??(pin)??，我??(wo)們??(men)允??(yun)許??(xu)退??(tui)運(yùn)??(yun)出??(chu)境??(jing)；對(duì)??(dui)于??(yu)不??(bu)法??(fa)代??(dai)購??(gou)、水??(shui)客??(ke)等??(deng)涉??(she)嫌??(xian)走??(zou)私??(si)的??(de)??，涉?(she)案??(an)物??(wu)品??(pin)可??(ke)能??(neng)會(huì)??(hui)被??(bei)沒??(mei)收??(shou)??，同??(tong)時(shí)?(shi)情??(qing)節(jié)??(jie)嚴(yán)??(yan)重??(zhong)的??(de)也??(ye)會(huì)??(hui)面??(mian)臨??(lin)刑??(xing)事??(shi)處??(chu)罰??(fa)?。??　　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(huì)??(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?(huo)取??(qu)的??(de)個(gè)??(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(duì)??(dui)超??(chao)過??(guo)部??(bu)分??(fen)征??(zheng)稅??(shui)??，但??(dan)對(duì)??(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)??。??。