EPISODE · May 4, 2026 · 21 MIN
初级经济法 财产和行为税法律制度28 资源税随铁锹走
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解资源税纳税人的"铁锹逻辑"——物理空间+实质动作的双重门槛、2011年新老划断的历史契约尊重，以及"单一环节一次课征"的源头收费站设计。【核心案例】 自己挖的煤自己烧为何必须交税？进口原油为何不征资源税？出口稀土为何不退税？原煤洗选成精煤为何移送环节免税？视同销售的五种"变形"追踪？
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初级经济法 财产和行为税法律制度28 资源税随铁锹走
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