EPISODE · Jun 14, 2026 · 21 MIN
注册会计师 税法 增值税法小结 增值税14455底层逻辑
from 26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
【本期主题】 拆解增值税法的完整知识脉络——"1"个核心（应纳税额计算）、"4"大基础要素（纳税人/征税范围/税率/征收率）、"4"个计算关键点（销项/进项/加计抵减/留抵退税）、"5"大特殊交易（建筑/房地产/转让不动产/不动产租赁/油气田）、"5"大税收优惠领域，深度解析2026年增值税法新规下的高频考点与出题陷阱。【核心案例】 旧手机换新手机vs旧金项链换新金项链为何"同操作不同税"（一般货物按新货全额/金银首饰按差额）？自产月饼发员工（视同销售，链条完整）vs外购月饼发员工（最终消费，链条终止）？先进制造业留抵退税100%vs房地产企业仅60%（国家用税法引导资本流向实体经济vs抑制地产过度扩张）？有机肥免税vs无机肥征税、饲料免税vs宠物饲料征税（一字之差，边界陷阱）？
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注册会计师 税法 增值税法小结 增值税14455底层逻辑
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