EPISODE · May 26, 2026 · 16 MIN
注册会计师 税法 增值税法37 进口增值税纳税人与税率
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解进口环节增值税的完整知识脉络——征收范围（准入天平补齐国内外税负）、纳税人绑定（收货人与报关代理的通关责任）、税率适用（海关面前众生平等绝不允许征收率）、人道主义例外（抗癌药罕见病药减按3%），深度解析防套利设计下小规模纳税人特权被取消的钢铁定律与税制对称的精妙立法。【核心案例】 为什么进料加工来料加工能免税放行？报关代理为何成了纳税人之一？小规模纳税人进口为何必须按13%而不能按3%？如果允许3%会引发什么套利灾难？抗癌药为何偏偏降到3%而不是免税？
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注册会计师 税法 增值税法37 进口增值税纳税人与税率
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