EPISODE · Apr 20, 2026 · 20 MIN
初级经济法 所得税法律制度45 个体户抵扣禁区与减半红利
from 2026初级经济法随身听 | 路上听考点到家做真题
【本期主题】 拆解个体工商户的9项扣除红线与200万减半征收红利——违规成本不补贴、面子支出税后买单、老板工资左口袋倒右口袋、公私混用40%黄金分割，以及业务招待费的双重天花板。【核心案例】 交警罚款5000为何不能抵税？商场赞助8万为何必须税后承担？自己给自己开1万工资为何是伪命题？家里客厅改影棚电费网费如何劈账？25万招待费为何只能扣2万？200万利润打5折的VIP待遇如何获取？
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初级经济法 所得税法律制度45 个体户抵扣禁区与减半红利
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