EPISODE · Jun 15, 2026 · 13 MIN
注册会计师 税法 消费税法01 消费税该由谁交
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解消费税纳税人的三大阵营——生产环节（源头工厂）、进口环节（海关把关）、特例环节（零售/批发），建立极强的"环节意识"，防止重复计税或漏计税。【核心案例】 为什么茅台和矿泉水的税务待遇截然不同？品牌方委托代工厂生产顶级香水，增值税和消费税纳税人为何完全分离？代工厂未代收代缴面临50%-3倍罚款的致命风险？金银首饰为何在零售环节而非工厂环节交税？卷烟电子烟为何要在批发环节"二次收费"？
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注册会计师 税法 消费税法01 消费税该由谁交
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