EPISODE · Apr 27, 2026 · 11 MIN
注册会计师 税法 增值税法08 为什么酸奶比牛奶税率高
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解增值税四档税率的底层架构——13%制造业承重墙、9%基础设施润滑剂、6%现代服务业扶持、0%国际通行证，以及初级农产品与工业深加工的边界。【核心案例】 为什么纯牛奶9%而酸奶13%？花椒油9%而氢化植物油13%？租空卡车13%而连人带车运输9%？农机整机9%而农机零部件13%？电力为何算货物而非服务？
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注册会计师 税法 增值税法08 为什么酸奶比牛奶税率高
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