EPISODE · May 12, 2026 · 13 MIN
注册会计师 税法 增值税法23 进项税额转出计算
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 攻克资产混用与无法划分进项税额的计算难题——从消耗性资产的"黄金分割法"到事后转出的成本还原，掌握农产品、运费等特殊项目的转出计算技巧。【核心案例】 一袋白糖既做应税奶茶又做免税公益糖水，进项税怎么分？玉米发霉损失38140元（含运费520元），进项税转出多少？饼干厂40%粮食进职工食堂，如何按比例转出？百年洪水导致全毁算不算非正常损失？
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注册会计师 税法 增值税法23 进项税额转出计算
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