EPISODE · Apr 11, 2026 · 14 MIN
注册会计师 税法 税法总论06 税目与累进税率逻辑
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 税法要素的定性定量双维度——税目（精准分类过滤算法）与税率（衡量税负轻重的天平），全额累进的"1块钱陷阱"与超额累进的"切蛋糕"智慧。【核心案例】 年薪36000元与36001元的税负跳崖式差异（2500元vs0.1元）？速算扣除数的数学魔法如何实现"全额累进的便捷+超额累进的公平"？土地增值税为何用超率累进而非超额累进？
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注册会计师 税法 税法总论06 税目与累进税率逻辑
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