EPISODE · May 30, 2026 · 23 MIN
注册会计师 税法 增值税法41 出口退税两个乘数
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解出口退免税政策中退税率与计税依据的完整知识脉络——退税率确定（从低适用原则的熔断防套利机制）、时间锚点三把尺（报关日期/发票日期/出境日期）、熟低原则（上游只交3%下游绝不可能退13%）、计税依据分化（生产企业FOB离岸价 vs 外贸企业进货发票金额），深度解析增值税链条守恒定律下国家绝不退还从未收到过的税的钢铁法则。【核心案例】 为什么不同类型货物未分开核算会被一刀切按最低退税率？退税率下调前夜港口为何上演生死时速？外贸企业从小规模纳税人进货为何只能退3%不能退13%？100万出口额含40万免税芯片为何只按60万算退税？旧设备出口为何必须打折旧净值率的折扣？
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