EPISODE · May 2, 2026 · 11 MIN
初级经济法 财产和行为税法律制度23 谁能减免城镇土地使用税
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解城镇土地使用税税收优惠的隐形指挥棒——法定免税的"自用"红线、特定行业的"厂墙结界"、物流仓储的半价折扣,以及民生保障与商业扩张的精准平衡。【核心案例】 公园茶社与公园管理处的免税分水岭?供热企业居民供暖vs商业供暖的精确面积折算?火电厂灰场与办公楼的厂墙内外差异?物流仓储50%折扣为何仅限大宗商品?
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初级经济法 财产和行为税法律制度23 谁能减免城镇土地使用税
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