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?
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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
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