EPISODE · May 14, 2026 · 22 MIN
注册会计师 税法 增值税法25 提前开票抽干现金流
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 揭示增值税纳税义务发生时间对企业现金流的致命影响——从"先开票法则"的绝对优先到合同约定与实际交付的孰先原则，掌握不同行业的特殊例外与发票管理策略。【核心案例】 1.5亿合同仅收5000万却全额开票，为何必须缴纳1950万税款？造船工期超12个月为何按预收款交税？银行90天应收未收利息规则如何保护金融系统？买方要求先全额开票再付款，企业如何破局？
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注册会计师 税法 增值税法25 提前开票抽干现金流
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