EPISODE · Jun 3, 2026 · 20 MIN
注册会计师 税法 增值税法45 出口为何不退税
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解出口免税不退税政策的完整知识脉络——底层逻辑（前端无税可退的代金券法则）、清单构成（特定身份/特定商品/特定行为/惩罚机制）、进项税额转出成本化（免税业务的通用处理）、卷烟特殊公式（含消费税金额分摊的精准考量），深度解析免税不退税从温和会计现实到严厉税务戒尺的双面性。【核心案例】 为什么农民出口自产苹果只免税不退税？古旧图书、黑大豆、钻石为何同在一个篮子？价格异常偏高为何直接取消退税只给免税？单证逾期未补齐为何降级处理？卷烟厂内外销混产时进项税分摊为何必须用含消费税金额？
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注册会计师 税法 增值税法45 出口为何不退税
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