EPISODE · May 27, 2026 · 16 MIN
注册会计师 税法 增值税法38 进口增值税雪球
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解进口增值税计算与管理的完整知识脉络——组成计税价格（滚雪球：买价+运保费+关税+消费税）、海关代征铁三角（报关当日/报关地海关/规定期限）、凭证链条（海关进口增值税专用缴款书的唯一法定地位）、国内销售闭环（进项税额抵扣验证增值税只对增值征税），深度解析跨境贸易中资金流转的时间轴魔法与凭证管理的生死线。【核心案例】 为什么进口增值税不是直接拿海外买价乘税率？40万买价+20万运保费+15%关税如何滚成69万大雪球？海关交8.97万后国内卖80万为何最终只交1.43万？跨境电商为何不需要滚雪球？
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