EPISODE · May 29, 2026 · 20 MIN
注册会计师 税法 增值税法40 增值税出口退税
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解出口货物退免税政策的完整知识脉络——适用范围三层（实体货物/视同出口/跨境服务无形资产）、四维密码锁（物理离境/账务处理/境外主体/外汇回款）、退税办法双轨（生产企业免抵退 vs 外贸企业免退）、现代服务业"完全在境外消费"的灵魂锚点，深度解析商业模式本质决定税务处理的生产者vs搬运工精准区分。【核心案例】 为什么卫星太空交付没有海关报关单却能退税？非洲铁路项目用的钢材挖掘机为何视同出口？法国建筑设计大厦建在上海为何不能零税率？简单翻译的软件转售适用免退还是免抵退？
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注册会计师 税法 增值税法40 增值税出口退税
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