EPISODE · Jun 16, 2026 · 22 MIN
注册会计师 税法 消费税法02 消费税到底在哪交
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 深度解析消费税的征税范围与征税环节——单环节征收的"一锤子买卖"原则、连续生产的免税逻辑、视同销售的防漏洞机制、委托加工的严格界定，以及零售环节和双环节征税的特例。【核心案例】 为什么钻戒在商场刷卡时才第一次交税，而翡翠早在出厂就已完税？葡萄汁连续发酵成葡萄酒为何免税，而发福利送礼却要补税？贸易公司勾兑普通化工原料伪装高档化妆品如何被"视同生产"堵死？超豪华小汽车90万门槛为何在零售环节再加征10%？新能源车为何在出厂环节免税？
Embed this episode
NOW PLAYING
注册会计师 税法 消费税法02 消费税到底在哪交
0:00
22:05
1×
No transcript for this episode yet
Similar Episodes
No similar episodes found.
Similar Podcasts
No similar podcasts found.
Frequently Asked Questions
How long is this episode of 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点?
This episode is 22 minutes long.
When was this 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点 episode published?
This episode was published on June 16, 2026.
Can I download this 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点 episode?
Yes. Use the download control on the episode player to save the publisher-provided media file.
URL copied to clipboard!