初级经济法所得税法律制度19 存货计价与投资资产扣税逻辑

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】拆解存货与投资资产税务处理的底层密码——存货计价方法（先进先出/加权平均/个别计价）、后进先出法绝对禁止、计价方法一经选用不得随意变更、投资资产持有期间成本绝对不得扣除、转让或处置时成本才准予扣除、资产形态转换非费用消耗【核心案例】为什么物价上涨时企业想用后进先出法压缩利润，税法坚决封死？咖啡豆进货价100→120→150，卖出一件成本按哪个算？限量版跑车个别计价vs大宗商品加权平均，边界何在？花1000万投资自动驾驶公司，当年利润高为何不能抵税？5年后股权转让或破产清算，1000万成本如何"解冻"参与扣除？买设备vs买股权，税务处理为何天壤之别？

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初级经济法所得税法律制度19 存货计价与投资资产扣税逻辑

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