初级经济法所得税法律制度13 11项企业所得税红线

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】透视税法的11条绝对禁区——区分"成本vs结果"（向投资者分红、企业所得税税款本身）、"流转税vs利润分配"（可抵扣增值税）、"商业风险vs违法代价"（税收滞纳金、罚金罚款没收财物损失）、"真实支出vs预算越界"（超标准捐赠、未经核定准备金）、"内部流转vs外部交易"（企业间管理费、内部机构租金特许权使用费、非银行企业内部利息）、"无关支出兜底"（与取得收入无关的其他支出）。【核心案例】向股东分红200万为何不能税前扣除？预缴企业所得税为何不能作为费用扣除？税收滞纳金、行政罚款、没收财物损失为何不能扣但商业违约金可以？超标准捐赠当年不能扣但可结转3年，为何优于业务招待费过期作废？企业间管理费、内部机构租金为何绝对不得扣除？银行内部利息为何可以扣除？

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初级经济法所得税法律制度13 11项企业所得税红线

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