EPISODE · Apr 30, 2026 · 26 MIN
初级经济法 财产和行为税法律制度17 房产税征税范围与纳税人
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解房产税的两大核心基石——征税范围的物理过滤（有墙有顶vs露天泳池）与地理结界（城市圈vs农村安全区），以及纳税人认定的钢铁责任链条。【核心案例】 为什么5000万的农村豪宅免税而城市老破小要交？开发商的商品房"税务休眠期"如何被"实际使用"瞬间击碎？产权人失踪时代管人为何必须兜底？无租使用为何纳税义务转移？
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初级经济法 财产和行为税法律制度17 房产税征税范围与纳税人
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