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    <title>差额计税 on 财税笔记</title>
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      <title>增值税差额计税的8种情形：金融商品、签证代理、境外考试等明确了</title>
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      <description>财政部税务总局2026年第12号公告明确了8种可以差额计算增值税销售额的情形，涉及金融商品转让、客运场站服务、航空代理、签证代理、境外考试等具体业务。</description>
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