EPISODE · Mar 15, 2026 · 9 MIN
初级经济法 税法概述及货物和劳务税法律制度11 增值税征收率核心考点
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解增值税征收率的三大核心机制——3%基准线、减按征收、自然人免税,深度解析"36个月锁定期"的战略选择陷阱,特别是旧货vs旧物、押金vs租金的易混边界。【核心案例】 为什么一般纳税人卖自采砂石可以选3%?二手车经销商0.5%征收率的公式为何"不按套路出牌"?个人闲鱼卖闲置为何完全免税?
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初级经济法 税法概述及货物和劳务税法律制度11 增值税征收率核心考点
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