EPISODE · Apr 13, 2026 · 13 MIN
注册会计师 税法 税法总论08 税收立法权限与效力等级
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
音频08：税收立法权限与效力等级【本期主题】 税收权力的金字塔分配——全国人大"董事会"的绝对决策权，授权国务院"测试服体验卡"的立法智慧，文件后缀名判断效力层级的秒记规律。【核心案例】 市长能否为新兴产业设地方税？消费税暂行条例为何"穿着国务院马甲却有全国人大灵魂"？法律、条例、办法、规定如何一眼识破后台老板？三步走立法程序如何防止"裁判下场踢球"？【关键词】 税收立法权、权力集中、全国人大、授权立法、暂行条例、税收法律、税收法规、税收规章、法律优位、效力层级、提议阶段、审议阶段、公布阶段
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注册会计师 税法 税法总论08 税收立法权限与效力等级
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