EPISODE · Apr 18, 2026 · 17 MIN
初级经济法 所得税法律制度35 个税四项收入额起跑线
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解综合所得收入额的差异化设定——工资薪金100%、劳务特许80%、稿酬56%的三级折叠机制，数字背后的成本承认与政策导向。【核心案例】 同样1万元进账，为何工资按10000、设计私活按8000、出书稿酬按5600计税？买咖啡的30元成本为何法定扣除2000？十年磨一剑的创作模式如何获得税务平滑保护？
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初级经济法 所得税法律制度35 个税四项收入额起跑线
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