据报道，监管法官此前曾严厉批评苹果设立的 27% 外部销售佣金体系，并将其定性为「蓄意违规」。苹果在最新的申辩中指出，原告将 2025 年间公司股价的暂时波动强行关联至所谓「证券欺诈」是缺乏事实支撑的逻辑跃迁。
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2026-02-27 00:00:00:03014247010http://paper.people.com.cn/rmrb/pc/content/202602/27/content_30142470.htmlhttp://paper.people.com.cn/rmrb/pad/content/202602/27/content_30142470.html11921 中华人民共和国增值税法实施条例