初级经济法 财产和行为税法律制度30 资源税计税依据怎么算 episode artwork

EPISODE · May 4, 2026 · 11 MIN

初级经济法 财产和行为税法律制度30 资源税计税依据怎么算

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】 拆解资源税计税依据的称杆刻度——从价定率的销售额剥离、运杂费发票防火墙、以及五步核定法的层层天罗地网。【核心案例】 100吨内部福利煤如何定价?运费是否计入销售额?没有增值税发票为何一分运费不能扣?价格明显偏低时税务局的"面包倒推法"?成本利润率组成计税价格的兜底设计?

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初级经济法 财产和行为税法律制度30 资源税计税依据怎么算

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