EPISODE · Apr 16, 2026 · 16 MIN
初级经济法 所得税法律制度30 个税三类收入计征逻辑
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解个人所得税的三大征收范式——综合所得的年度收纳框、经营所得的自助结账机、分类所得的高速收费站，不同经济角色的税务交互姿态。【核心案例】 中500万彩票要不要年度汇算？外籍工程师来华2个月为何不能"配收纳框"？设计师辞职开工作室为何3月31日前必须清算？财产租赁为何强制拆成12个月？
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初级经济法 所得税法律制度30 个税三类收入计征逻辑
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