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【为什么听这个专辑?】 在职备考时间紧?法条太多背了忘?本专辑专为2026年初级会计考生定制,将《经济法基础》全书考点进行“口语化”重构,让你利用通勤、家务、睡前等碎片时间,轻松建立法律框架,把分数“磨”进脑子里。
【专辑特色】 不照念教材: 优化讲义,只讲重点,不讲废话。 记忆口诀化: 复杂的时间限制、罚款标准,编成口诀朗朗上口。 场景化教学: 无论是增值税还是劳动合同法,用白话讲透底层逻辑。
【特别声明】 本节目为原创知识点提炼评论,不涉及教材全文朗读。建议搭配官方教材使用,效果更佳。
【� 听众福利】 只听不够?我们需要“听+练”结合! 陆续推出各种福利:历年真题及易错题解析、各章节记忆口诀总结表等
订阅专辑,每天进步一点点。祝你2026一战通关!
| Publishes | Daily | Episodes | 90 | Founded | 2 months ago |
|---|---|---|---|---|---|
| Language | Number of Listeners | Categories | EducationCoursesSelf-Improvement |

【本期主题】 透视税法的11条绝对禁区——区分"成本vs结果"(向投资者分红、企业所得税税款本身)、"流转税vs利润分配"(可抵扣增值税)、"商业风险vs违法代价"(税收滞纳金、罚金罚款没收财物损失)、"真实支出vs预算越界"(超标准捐赠、未经核定准备金)、"内部流转vs外部交易"(企业间管理费、内部机构租金特许权使用费、非银行企业内部利息)、"无关支出兜底"(与取得收入无关的其他支出)。【核心案例】 向股东分红200万为何不能税前扣除?预缴企业所得税为何不能作为费用扣除?税收滞纳金、行政罚款、... more
【本期主题】 建立"其他扣除项目"的实战百科全书——公益性捐赠(合规渠道+12%限额+3年结转)、手续费及佣金(一般企业5%/保险企业18%/纯中介100%据实)、租赁费(经营租赁均匀扣vs融资租赁资本化)、汇兑损失、环保专项资金、劳动保护支出、会议费差旅费、违约金诉讼费。揭示"经营租赁住酒店vs融资租赁贷款买房"的本质差异,以及"商业违约金可扣vs行政罚款不可扣"的界限。【核心案例】 直接给村长10万现金为何不能抵税但通过省教育部门捐100万可以?保险企业佣金18%限额vs普通企业5%天花板,... more
【本期主题】 透视资金流转血管的税务红线——利息费用(向金融企业据实扣、向非金融企业不超金融利率、关联方借款债资比2:1/5:1+独立交易原则)、借款费用(费用化当期扣vs资本化计入资产成本)、业务招待费(60%扣除+千分之5上限两者取其小)、广告费和业务宣传费(15%上限+无限期结转)。揭示"防止利润转移"与"鼓励公开竞争"的双向调节机制。【核心案例】 向兄弟公司借款利率30%为何只能按金融利率扣除?关联方借款债资比2:1为何是防止资本弱化的防火墙?融资租赁仓库为何利息不能当期扣除而需资本化?... more
【本期主题】 看透"薪酬体系大树"的税务修剪规则——合理工资薪金据实扣除(真实交易+市场水平),三项经费比例限制(福利费14%/工会经费2%超标作废、职工教育经费8%可结转),保险费分层管理(基本社保全额扣、补充保险全员共享5%限额内扣、商业保险/高管独享补充保险不得扣)。揭示"普惠性vs特权性"、"投资大脑vs吃喝玩乐"的政策导向差异。【核心案例】 老板给上大学儿子开1000万战略顾问费为何不能扣?福利费超标60万为何当年及以后年度均不能扣除?职工教育经费超标为何可无限期结转?给核心高管单独买... more
How this podcast ranks in the Apple Podcasts, Spotify and YouTube charts.
Apple Podcasts | #22 |
Listeners, social reach, demographics and more for this podcast.
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