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學習快評丨qibao666888　　根??(gen)據??(ju)國?(guo)務??(wu)院??(yuan)關??(guan)稅??(shui)稅??(shui)則??(ze)委??(wei)員?(yuan)會??(hui)《進??(jin)境??(jing)物??(wu)品??(pin)關??(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??(nei)(含??(han)5000元?(yuan))的??(de)??，海??(hai)關??(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??(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)??。??　　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??(jin)出??(chu)境??(jing)的??(de)物??(wu)品??(pin)??。??。