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 | 89 | Founded | 3 months ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Number of Listeners | Categories | BusinessEducationCareersCourses |
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Latest Episodes
【本期主题】 深度对比增值税与消费税在五大层面的联系与区别——计税依据的统一与剥离、委托加工的分流、投抵换的温和与严厉、卷烟白酒的最低计税价格、抵扣机制的"满减券"与"米其林大厨"。【核心案例】 1万元名表背后的"俄罗斯套娃"：消费税是蓝宝石表盘（价内融合），增值税是透明包装纸（价外剥离）？委托加工中加工厂交增值税、品牌方交消费税的"精神分裂"？投抵换中增值税平均价 vs 消费税最高价的"会计与保镖"对决？白酒70%红线与增值税无底线如何体现税种性格差异？
【本期主题】 聚焦征收管理五大关键点——纳税义务发生时间的"动作节点"、纳税地点的"主场优势"与委托加工反转、退货的红字发票联动、成品油的"DNA鉴定"式突击检测。【核心案例】 委托加工为何"提货当天"而非"完工当天"？预收货款200万只发80%为何仅对80%征税？个体户代工为何必须回委托方所在地交税？退货退税为何必须凭"红字增值税发票"？成品油检测下脚料如何像"犯罪现场DNA"锁定真实工艺？复检"愿赌服输"的费用博弈？
【本期主题】 全景解析消费税出口退税的三种截然不同的税务待遇——外贸企业"免且退"、生产企业"免但不退"、其他企业"不免不退"的身份决定论。【核心案例】 同样出口高档化妆品，为何外贸企业能退税而生产企业不能？增值税"免抵退"与消费税"免但不退"的思维惯性陷阱？普通商贸企业委托出口为何"血本无归"？电子烟出口适用退免税但边民互市进口为何照章征税？供应链设计如何决定国际竞争力？
【本期主题】 攻克金银首饰零售环节的特殊计税规则——5%专属税率、VIP俱乐部准入门槛、包装物与成套销售的全额并入、以旧换新的"差价特权"与增值税剥离。【核心案例】 金条投资品为何被踢出VIP俱乐部？塑料珠子与纯金混账如何被"5%筛子"一网打尽？钻戒+丝巾礼盒为何全额按5%征收？带料加工无同类价时如何组价？1000条金项链以旧换新：3000元标签价 vs 200元差价的8,849.56元精确税负？
Chart Rankings
How this podcast ranks in the Apple Podcasts, Spotify and YouTube charts.
Apple Podcasts | #56 |  United Kingdom/Education/Courses |
Apple Podcasts | #22 | China/Education/Courses |
Apple Podcasts | #88 |  Poland/Education/Courses |
Apple Podcasts | #111 |  Hong Kong/Education/Courses |
Apple Podcasts | #194 | China/Education |
Audience Metrics
Listeners, social reach, demographics and more for this podcast.
| Listeners per Episode | Gender Skew | Location | |||
|---|---|---|---|---|---|
| Interests | Professions | Age Range | |||
| Household Income | Social Media Reach | ||||
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