EPISODE · Apr 23, 2026 · 11 MIN
注册会计师 税法 增值税法04 进口补贴与预付卡增值税逻辑
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解跨越边界的进口货物与特殊项目界定——海关代征的国民待遇原则、财政补贴的实质判定、单用途卡与多用途卡的资金时间差机制。【核心案例】 为什么进口货物未到销售环节就要先交增值税？与销量挂钩的新能源补贴为何交税，研发补贴为何不用？超市储值卡充值时为何一分钱增值税都不用交？平台补贴券的20元到底算不算商家应税销售额？
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