EPISODE · May 1, 2026 · 16 MIN
初级经济法 财产和行为税法律制度19 谁不用交房产税
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解房产税税收优惠的精密过滤器——从国家机关到公园茶社的"自用"边界，从个人住房到公租房的民生底线，以及危房大修、临时建筑的动态追踪逻辑。【核心案例】 为什么公园里的网红茶社必须交税而公园管理处免税？军队空余房产出租为何暂免？个人非营业住房无论面积大小一律免税公平吗？大修半年以上才能免税的门槛设计？工棚未拆为何从"基建辅助"变"应税资产"？
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初级经济法 财产和行为税法律制度19 谁不用交房产税
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