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Artwork for 26飞凡CPA:税法篇|吃透政策红利,精准击破考点

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

PublishesDailyEpisodes60Founded2 months ago
Language
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Artwork for 26飞凡CPA:税法篇|吃透政策红利,精准击破考点

Latest Episodes

【本期主题】 拆解增值税免税政策中民生领域的完整知识脉络——三农承重墙(自产农产品/农机/合作社的长期免税与生产资料期限优惠)、居民生活通行证(旧物处置/婚丧嫁娶/生老病死/家政员工制的全周期覆盖)、残疾人保护网(个人服务长期免税与辅具期限优惠的长短结合),深度解析税收作为社会关怀导航图与产业形态演变杠杆的精准滴灌。【核心案例】 为什么卖旧自行车与买拖拉机同享免税?宠物饲料与豆粕为何被排除在饲料免税外?手扶拖拉机为何单独列入农机免税?家政员工制免税如何倒逼行业从中介向正规化转型?轮椅假肢为何期限... more

【本期主题】 拆解适用增值税征税政策的出口业务的完整知识脉络——触发条件(不鼓励出口货物/特殊区域生活消费品)、视同内销原则(与国内销售相同计算)、进料加工保税料件剔除(防止重复计税)、进项税额转回(从成本抽屉拯救回进项抽屉),深度解析税收作为产业刹车片的柔性调控与成本进项转回的权益保护。【核心案例】 为什么高耗能产品出口不仅不退税还要征税?保税区生活用品为何视同内销?200万出口含50万保税面粉如何剔除后计税?前期已按差额转入成本的税额为何现在要转回进项?销售给保税区内生活用品为何是唯一正确答... more

【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?

【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... more

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