26飞凡CPA：税法篇｜吃透政策红利，精准击破考点
飞凡研习社税法不是枯燥的税率，而是每一笔商业决策的利润过滤器。
欢迎来到《飞凡研习社》2026版CPA税法专栏。
很多人说《税法》是“碎法”，因为它的考点极度细碎且政策变动频繁。但在“飞凡”，我们主张：税法有逻辑，计算有套路。 这一科不仅要求你具备极强的计算能力，更要求你拥有严谨的规则意识。
本专辑特色：
政策同步： 紧跟2026年最新税收政策，针对增值税、企业所得税等核心税种进行深度迭代，确保你听到的每一条规则都是“现在进行时”。
陷阱预警： 拒绝盲目刷题。我会带你识别题目中隐藏的“不含税/含税”、“扣除限额”、“纳税时点”等经典套路，培养你的职业敏感度。
碎片化复盘： 将18个税种拆解为短小精悍的音频，利用通勤、洗漱时间，帮你把散落的知识点串成线、织成网。
适合谁听：
被细碎税率和复杂优惠政策搞晕，抓不住考试重点的考生；
希望提升税务规划能力、合规管理水平的财务与审计从业者；
追求高效利用碎片时... more
| Publishes | Daily | Episodes | 80 | Founded | 3 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | CoursesEducationCareersBusiness |
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Latest Episodes
【本期主题】 精准拆解委托加工应税消费品的界定标准与代收代缴义务——"自带干粮"原则、三种伪委托加工的识别、个体户例外规则、电子烟商标持有者的特殊规定。【核心案例】 代工厂顺手代买原材料，税务定性如何从"委托加工"突变为"自产自销"？品牌方出原料 vs 工厂出原料，消费税纳税人如何乾坤大挪移？个体户王师傅代工为何必须回委托方所在地交税？电子烟代加工为何由"商标持有者"而非"代工厂"纳税？
【本期主题】 攻克自产自用应税消费品的计税边界——连续生产免税 vs 其他方面征税的界限、平均价 vs 最高价的适用场景、组价公式的代数推导逻辑。【核心案例】 高档香精连续生产香水为何免税，而生产洗手液却要补税？质检部挥杆断裂 vs 送客户推广，税务局如何判定？捐赠福利院用平均价，换取原材料用最高价，逻辑差异何在？成本288元、利润率5%的香水，为何不能用组价350元必须用市场价498元？
【本期主题】 聚焦生产销售环节直接对外销售的应纳税额计算——从量、从价、复合三大计税方法的实战应用与致命陷阱。【核心案例】 白酒例题：专票15万+普票36725元，如何剥离增值税后复合计税？1千克家庭装白酒的单位换算陷阱？电子烟代销为何必须按"代理商卖给批发商"的价格计税？复合计税中"算完比例忘加定额"的心理战如何破解？
【本期主题】 深度解析计税依据的特殊规定——非独立核算门市部的穿透规则、投抵换（投资/抵债/换取）的最高价惩罚机制、卷烟最低计税价格核定、白酒70%红线与60%核定比例。【核心案例】 香水工厂10元内部划拨给门市部，税务局如何按1000元零售价征税？化妆品抵债为何不能用600元平均价必须用650元最高价？卷烟批发价倒推公式如何"无死角防御"？白酒企业设立销售公司低于70%售价如何触发税务机关强制核定？
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26飞凡CPA：税法篇｜吃透政策红利，精准击破考点 launched 3 months ago and published 80 episodes to date. You can find more information about this podcast including rankings, audience demographics and engagement in our podcast database.
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