EPISODE · Apr 28, 2026 · 21 MIN
注册会计师 税法 增值税法09 看透服务业税率
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解服务业税率的精准判定——交通运输9%与有形动产租赁13%的边界、基础电信9%与增值电信6%的抵扣链条平衡、金融服务穿透、生活服务本质。【核心案例】 出租车管理费为何按运输9%而非服务6%？空车租赁13%而配司机运输9%？语音通话9%而数据传输6%？融资性售后回租为何按贷款6%而非租赁13%？索道缆车为何按文化体育6%而非运输9%？
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注册会计师 税法 增值税法09 看透服务业税率
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