2016-经济法基础-考点精讲+历年真题+答案解析+预测试卷-最新版

本书特色

[

本书是根据 2016 年会计专业技术资格考试大纲，结合考试的命题特点编写。共分七章，每章内容包括考情分析、 重点考点精讲、 历年真题精选， 并包含章节习题。 通过明确考试重点， 把握命题思路和考试模式， 帮助考生全面复习； 通过解读考点和对典型真题的讲解， 在疏密有致的基础上能够使考生掌握考试技巧，把握重要知识点，同时使考试富有前瞻性，避免盲从性。本书适合于 2016 年参加会计专业技术资格考试的考生作为辅导教材，也可以作为会计专业人员日常考试的参考用书。

]

内容简介

[

紧扣官方大纲，提炼考点，各个击破

结合工作实际，简化陈述，突出重点

配套历年真题，名师精解，清晰透彻

潜心研究多年，直击真题，志在必得

]

作者简介

[

吴琼：中央财经大学毕业，注册会计师。1993年9月——1996年7月，天津市耀华中学；1996年9月——2000年7月，中央财经大学金融学专业。曾先后在国有大中型企业和私营集团公司从事财务管理工作，从事的行业包括工业、商业、旅游、电力生产、项目建设等。现在海南华厦文化投资管理有限公司任高级财务经理。其研究方向为财务会计、财务管理和个人所得税等。实践经验非富，工作期间曾制订了《发票报销管理制度》《企业预算管理办法》等多个规章制度。目前在东审会计事务所工作。

]

目录

**章 总论考情分析······················································································ 1重点考点精讲·····························································································11.2 经济纠纷的解决途径·················································································51.3 法律责任······················································································15历年真题精选············································································ 17第二章 劳动合同与社会保险法律制度考情分析··········································································· 23重点考点精讲··············································································· 232.1 劳动合同法律制度················································································232.2 社会保险法律制度··················································································41历年真题精选················································································ 54第三章 支付结算法律制度考情分析···················································································· 63重点考点精讲················································································ 643.1 支付结算概述·······················································································643.2 银行结算账户管理··················································································653.3 银行卡····································································································683.4 预付卡·····················································································693.5 结算方式·····························································································703.6 票据的一般规定····································································733.7 汇票、银行本票和支票·············································································793.8 结算的法律责任······················································································83历年真题精选················································································ 84第四章 增值税、消费税、营业税法律制度考情分析················································································· 93重点考点精讲·········································································· 944.1 增值税法律制度······················································································944.2 消费税法律制度······························································································1134.3 营业税法律制度···················································································123历年真题精选············································································ 135第五章 企业所得税、个人所得税法律制度考情分析················································································· 145重点考点精讲······························································ 1455.1 企业所得税法律制度··········································································1455.2 个人所得税法律制度················································································165历年真题精选·············································································· 182第六章 其他税收法律制度考情分析····································································· 188重点考点精讲········································································ 1896.1 关税法律制度·······················································································1896.2 房产税法律制度···················································································1936.3 契税法律制度·······················································································1966.4 土地增值税法律制度···················································································1996.5 城镇土地使用税法律制度············································································2056.6 车船税法律制度·························································································2086.7 印花税法律制度····································································2136.8资源税法律制度·····················································································2156.9 城市维护建设税与教育费附加法律制度························································2196.10 其他相关税收法律制度··················································································222历年真题精选················································································ 227第七章 税收征收管理法律制度考情分析··················································································· 234重点考点精讲················································································ 2347.1 税收征收管理法概述···········································································2347.2 税务管理···························································································2367.3 税款征收与税务检查·······················································································2427.4 税务行政复议································································································2477.5税收法律责任······························································································252历年真题精选·················································································· 255

封面

书名:2016-经济法基础-考点精讲+历年真题+答案解析+预测试卷-最新版

作者:吴琼

页数:258

定价:¥45.0

出版社:清华大学出版社

出版日期:2016-02-01

ISBN:9787302425878

PDF电子书大小:151MB 高清扫描完整版