EPISODE · May 2, 2026 · 20 MIN
注册会计师 税法 增值税法13 混合交易与兼营
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解兼营与混合交易的税率适用——分别核算的惩罚性条款、主副关系判定、四大特定混合场景、税率相同则无需判定的陷阱。【核心案例】 超市卖菜兼营房屋租赁为何必须分别核算？中央空调销售+运输+安装为何按货物13%？软件销售+培训服务为何按软件13%？充换电业务为何按电力13%？4S店卖车兼卖脚垫为何不是混合交易？酒店住宿含早餐为何无需判定主副？
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注册会计师 税法 增值税法13 混合交易与兼营
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