EPISODE · Mar 31, 2026 · 19 MIN
初级经济法 所得税法律制度09 老板买游艇能扣税吗
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 透视"沉默合伙人"的审核逻辑——税前扣除的八字黄金法则：合理且与取得收入有关。建立五大扣除项目体系：成本、费用、税金、损失、其他。深度解析业务招待费60%扣除+千分之5上限的双重紧箍咒、增值税与企业所得税的"价外税vs利润分配"本质差异、损失扣除的"净损原则"与保险理赔/责任人赔偿的剔除机制。揭示"商业违约金可扣vs行政罚款不可扣"的界限。【核心案例】 老板买千万游艇招待客户为何不能全额扣除？业务招待费为何只能扣60%且不超过营收千分之5？增值税为何不能税前扣除？企业所得税为何不能税前扣除自己？存货毁损获保险理赔80万后为何只能按20万净损失扣除？给客户赔的违约金可扣但给交警的罚款不可扣？500万前台艺术雕塑能否税前扣除？
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初级经济法 所得税法律制度09 老板买游艇能扣税吗
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