EPISODE · May 3, 2026 · 12 MIN
注册会计师 税法 增值税法14 一般销售额确认
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解一般销售方式下的销售额确认——全部价款的界定、价内税与价外税剥离、四项代收款项排除、外币折算、含税价还原公式。【核心案例】 消费税为何包含在销售额中而增值税必须剥离？4S店代办车险为何不计入销售额而保养费必须计入？外币收入如何折算？隐瞒收入100万为何按含税价还原为88.5万计税？四个维度如何判断是否含税？
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注册会计师 税法 增值税法14 一般销售额确认
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