初级经济法 税法概述及货物和劳务税法律制度13 特殊销售方式增值税计税规则 episode artwork

EPISODE · Mar 17, 2026 · 17 MIN

初级经济法 税法概述及货物和劳务税法律制度13 特殊销售方式增值税计税规则

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】 拆解六大特殊销售方式的计税边界——折扣销售、销售折让、还本销售、以旧换新、以物易物、包装物押金,深度解析"发票形式要求高于商业实质"的税务铁律,特别是金银首饰以旧换新"按差价计税"的双标逻辑。【核心案例】 为什么折扣写在备注栏就要按原价交税?白酒押金"收取即征税"与啤酒押金"逾期才征税"的反差设计?以物易物双方必须互开发票的闭环要求?

Episode metadata supplied by the publisher feed · Published Mar 17, 2026

Embed this episode

Ready to play

初级经济法 税法概述及货物和劳务税法律制度13 特殊销售方式增值税计税规则

0:00 17:22

No transcript for this episode yet

We transcribe on demand. Request one and we'll notify you when it's ready — usually under 10 minutes.

No similar episodes found.

Frequently Asked Questions

How long is this episode of 2026初级经济法随身听 | 路上听考点到家做真题?

This episode is 17 minutes long.

When was this 2026初级经济法随身听 | 路上听考点到家做真题 episode published?

This episode was published on March 17, 2026.

Can I download this 2026初级经济法随身听 | 路上听考点到家做真题 episode?

Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!