EPISODE · Apr 19, 2026 · 9 MIN
初级经济法 所得税法律制度41 稿酬特许权计税
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解稿酬所得与特许权使用费所得的预扣预缴机制——4000元分水岭的定额vs定率扣除，稿酬独有的70%减计红利，以及知识产权变现的税务待遇差异。【核心案例】 为什么2700元画作稿酬只需交266元，而同等金额专利授权却按20%全额计税？1000元收入扣800 vs 5000元收入扣20%，小额创作者的保护伞如何撑开？编剧剧本费到底该享受7折稿酬还是冷酷特许权？
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初级经济法 所得税法律制度41 稿酬特许权计税
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