EPISODE · May 4, 2026 · 19 MIN
注册会计师 税法 增值税法15 打折换新与押金计税
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解特殊销售方式的销售额确认——三种折扣的税务命运、以旧换新的家电与金银首饰差异、还本销售与以物易物实质、包装物押金的酒类双标、直销与金融服务的网络切片。【核心案例】 商业折扣发票如何开具才能扣减？现金折扣为何不得扣减？销售折让如何红字发票扣减？家电以旧换新为何按全额4000元交税？金银首饰以旧换新为何可按差价300元交税？白酒押金为何收取当天即并入销售额？啤酒押金为何一年观察期？信用卡刷卡手续费0.6元如何三家分别计税？
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注册会计师 税法 增值税法15 打折换新与押金计税
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