EPISODE · Apr 17, 2026 · 17 MIN
初级经济法 所得税法律制度34 手稿和剧本怎么交个税
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解特许权使用费所得的无形资产变现逻辑——内容分发vs商业独占的经济学分野，身份决定论的税务定性，以及原创者特权与侵权赔偿的奇特归属。【核心案例】 咖啡馆餐巾纸手稿拍卖100万，卖的是纸还是光环？全职编剧拿剧本使用费，为何不按工资算？专利侵权获赔1000万，没签合同为何仍是特许权？摄影师风景照变城市LOGO，如何穿透定性？
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初级经济法 所得税法律制度34 手稿和剧本怎么交个税
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