
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 | 73 | Founded | 2 months ago |
|---|---|---|---|---|---|
| Language | Number of Listeners | Categories | CoursesEducationCareersBusiness |

【本期主题】 拆解消费税第九至第十五税目——高尔夫球及球具、高档手表、游艇、木质一次性筷子、实木地板、电池、涂料,看透"调节高端生活"与"倡导绿色环保"两大国家战略。【核心案例】 高尔夫球杆的杆头杆身为何单独征税?1万元手表的"不含增值税"红线如何精准切割奢侈?游艇8-90米长度区间如何筛除"公园脚踏船"和"商用游轮"?未经打磨的木筷为何也要征税?电池涂料的VOC 420克/升红线如何倒逼产业升级?
【本期主题】 拆解消费税第六至第八税目——成品油、小汽车、摩托车的征税逻辑,看透环保导向、消费引导与财富调节的三重政策意图。【核心案例】 航空煤油为何暂缓征收?地沟油变生物柴油如何享受免税?润滑油与变压器油为何待遇不同?沙滩车、卡丁车为何豁免?超豪华小汽车90万门槛如何防"转移定价"漏洞?250毫升摩托车排量红线如何区分"生产工具"与"休闲玩具"?
【本期主题】 拆解消费税15大税目前五巨头——烟、酒、高档化妆品、贵重首饰及珠宝玉石、鞭炮焰火的征税逻辑,看透政府如何用"选择性过滤网"对特定消费进行定向宏观狙击。【核心案例】 为什么料酒完美避税而精酿啤酒重税?纯酒精和料酒为何被豁免?高档化妆品如何用"10元/毫升"的数学围墙精准切割奢侈与日常?金银首饰为何后移至零售环节,而其他珠宝玉石仍在出厂环节?影视演员油彩为何获得特别豁免?
【本期主题】 深度解析消费税的征税范围与征税环节——单环节征收的"一锤子买卖"原则、连续生产的免税逻辑、视同销售的防漏洞机制、委托加工的严格界定,以及零售环节和双环节征税的特例。【核心案例】 为什么钻戒在商场刷卡时才第一次交税,而翡翠早在出厂就已完税?葡萄汁连续发酵成葡萄酒为何免税,而发福利送礼却要补税?贸易公司勾兑普通化工原料伪装高档化妆品如何被"视同生产"堵死?超豪华小汽车90万门槛为何在零售环节再加征10%?新能源车为何在出厂环节免税?
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26飞凡CPA:税法篇|吃透政策红利,精准击破考点 launched 2 months ago and published 73 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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