初级经济法所得税法律制度49 中奖和房屋赠与个税

from 2026初级经济法随身听 | 路上听考点到家做真题

【本期主题】拆解偶然所得的全额20%计税与兜底条款——零成本扣除的投机抑制、担保费的无处安放、企业赠礼的对价关系红线，以及房屋赠与的3种免税护身符。【核心案例】 5000元奖金为何不能扣150元打车报名费？深思熟虑的担保费为何装进"偶然"框？商场满减 vs 抽奖自行车，确定性vs不确定性如何区分？500万江景房白送为何要先掏100万交税？亲属、赡养、继承的三重护身符如何激活？

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初级经济法所得税法律制度49 中奖和房屋赠与个税

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