EPISODE · Apr 20, 2026 · 21 MIN
注册会计师 税法 增值税法01 2026增值税法应税交易判定
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2026增值税法全新版图——法典时代征税范围重塑、境内判定新标准、四大应税交易版图边界、非货币交易穿透本质。【核心案例】 为什么美国公司授权商标给中国企业在境内使用要交税？英国顾问远程视频咨询中国客户为何属于境内消费？法国公司在意大利出租大楼给中国分部为何不交中国增值税？印度监理服务在印度工地为何属于境外现场消费？
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注册会计师 税法 增值税法01 2026增值税法应税交易判定
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