EPISODE · Apr 14, 2026 · 15 MIN
初级经济法 所得税法律制度23 专用设备与外资再投资10_抵税
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】拆解税额式优惠(专用设备与外资再投资)的底层密码——专用设备投资额10%抵免、购置并实际使用6字核心屏障、智能化改造50%原计税基础红线、5年结转期vs外资再投资无限期结转、境外投资者利润再投资10%抵免、全球资金池效率与长期承诺【核心案例】为什么买1000万废水净化系统,当年抵100万税,没抵完结转5年?智能化改造超50%原计税基础,为何视同购置新设备?外资利润再投资取消5年限,如何给半导体生产线长线安全感?A国30%高税+B国15%低税,分国不分项vs不分国不分项,如何用A国溢出的5%填补B国10%窟窿?10%税收让步换取100%资金锚定,国家战略账本如何算?
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初级经济法 所得税法律制度23 专用设备与外资再投资10_抵税
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