EPISODE · May 3, 2026 · 22 MIN
初级经济法 财产和行为税法律制度25 叉车为何要交税
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解车船税的纳税人锁定与征税范围设计——"管理人"的征管现实、内部场所作业的环保逻辑、以及按辆/按吨/按米的差异化测量体系。【核心案例】 为什么围墙内的叉车必须交税而拖拉机免税？临时入境外国车辆为何豁免？整备质量为何比载重量更公平？挂车为何享受50%折扣？游艇按米征税的奢侈品逻辑？
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初级经济法 财产和行为税法律制度25 叉车为何要交税
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