EPISODE · Jun 2, 2026 · 23 MIN
注册会计师 税法 增值税法44 进料加工7步法
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解进料加工出口退税七步计算法的完整知识脉络——来料加工与进料加工的本质分野（代工厂vs自营生产者）、计划分配率（宏观比例替代微观追踪的管理智慧）、两次挤水分（保税料件对应的剔税减负与退税限额扣减）、免抵退税额抵减额与免抵退税额抵减额的精准减负，深度解析法式烘焙工坊中免税面粉如何从退税蛋糕中被无情剔除。【核心案例】 出口200万蛋糕内销100万进项26万上期留抵5万50万免税面粉征13%退9%：2万剔税减负→6万实际转出→负12万水池→4.5万限额扣减→13.5万天花板→实退12万→1.5万免抵税额→城建税附加暗坑。为何搞错原材料结构会从天退税变倒欠税？
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注册会计师 税法 增值税法44 进料加工7步法
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