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 | 18 | Founded | 16 days ago |
|---|---|---|---|---|---|
| Language |  ZH-CN | Categories | CoursesEducationCareersBusiness | ||
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Latest Episodes
【本期主题】 拆解纳税人认定的穿透逻辑——承包承租挂靠经营中的实质重于形式、资管产品管理人的征管效率考量、扣缴义务人的资金流控制。【核心案例】 奶茶店加盟商自负盈亏为何加盟商是纳税人而非品牌方？境外乐队演出承办方为何必须代扣代缴？自然人房东出租房屋为何由代理人而非租客扣缴？资管产品几万个投资者每日申购赎回为何管理人统一纳税？
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【本期主题】 拆解2026增值税法全新版图——法典时代征税范围重塑、境内判定新标准、四大应税交易版图边界、非货币交易穿透本质。【核心案例】 为什么美国公司授权商标给中国企业在境内使用要交税？英国顾问远程视频咨询中国客户为何属于境内消费？法国公司在意大利出租大楼给中国分部为何不交中国增值税？印度监理服务在印度工地为何属于境外现场消费？
【本期主题】 税法总论四大核心板块的串联复盘——税法原则的定分止争、税制要素的公平设计、税收立法的权力分配、央地分钱的宏观智慧，从"1块钱陷阱"到"AI纳税人"的未来拷问。【核心案例】 2026年霸王餐退税vs2022年印花税证照免税的"时空穿越"辨析？全额累进2500元损失vs超额累进0.1元公平的数学博弈？授权立法"尚方宝剑"的效力迷局？"掐两头记中间"的分收入解题法？
【本期主题】 国际税收关系的主权博弈——属地与属人原则的管辖权碰撞，法律性、经济性、税制性重复征税的区分，BEPS公约用"经济实质"对抗"法律形式"的反避税升级。【核心案例】 巴黎咖啡馆利润中法两国如何双重征税？母子公司分红为何是"不同纳税人同一税源"？开曼群岛空壳公司"专利授权"转移利润为何"不违法"？数字游民打破物理国界后税收规则何去何从？
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