EPISODE · May 25, 2026 · 12 MIN
注册会计师 税法 增值税法36 油气田跨省预缴与实物交税
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解油气田系列税务处理的完整知识脉络——跨省服务属地预缴（新疆5% vs 其他3%的资源补偿逻辑）、业务红线切分（生产服务 vs 不动产出租的严格隔离）、中外合作海洋开采的实物交税（净产量扣除损耗后的5%封闭闭环），深度解析现代税收治理中实物缴税的颠覆性设计与国家资源主权的强硬捍卫。【核心案例】 为什么四川钻井队去陕西打井必须当地预缴？新疆5%与其他3%的2%差异背后是什么宏观大棋？海上中外合作开采为何按实物交税且绝不抵扣进项？100桶油烧掉5桶损耗2桶只按93桶计税？
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注册会计师 税法 增值税法36 油气田跨省预缴与实物交税
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