出版社:清华大学出版社
年代:2016
定价:50.0
本书是专为参加“全国会计技术资格考试”的人士编写的一本应试辅导书,严格依据财政部颁布的最新考试大纲和指定教材编写。在本书的编写上,突出了功能性、实用性和及时性的特点。所谓讲义,就是依据指定教材,归纳整理的考试要点,旨在考生迅速全面掌握考试内容的;所谓真题,就是将历次考试真题穿插于讲义、本章同步训练题之中,旨在帮助考生巩固所学知识,凸显考试要点;所谓预测,就是本书的所有练习题都依据考试真题的特点、。
第一章 总论
考情分析······················································································ 1
重点考点精讲·····························································································1
1.2 经济纠纷的解决途径·················································································5
1.3 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··············································································· 23
2.1 劳动合同法律制度················································································23
2.2 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················································································ 64
3.1 支付结算概述·······················································································64
3.2 银行结算账户管理··················································································65
3.3 银行卡····································································································68
3.4 预付卡·····················································································69
3.5 结算方式·····························································································70
3.6 票据的一般规定····································································73
3.7 汇票、银行本票和支票·············································································79
3.8 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·········································································· 94
4.1 增值税法律制度······················································································94
4.2 消费税法律制度······························································································113
4.3 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······························································ 145
5.1 企业所得税法律制度··········································································145
5.2 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········································································ 189
6.1 关税法律制度·······················································································189
6.2 房产税法律制度···················································································193
6.3 契税法律制度·······················································································196
6.4 土地增值税法律制度···················································································199
6.5 城镇土地使用税法律制度············································································205
6.6 车船税法律制度·························································································208
6.7 印花税法律制度····································································213
6.8资源税法律制度·····················································································215
6.9 城市维护建设税与教育费附加法律制度························································219
6.10 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················································································ 234
7.1 税收征收管理法概述···········································································234
7.2 税务管理···························································································236
7.3 税款征收与税务检查·······················································································242
7.4 税务行政复议································································································247
7.5税收法律责任······························································································252
历年真题精选·················································································· 255
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。
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
书籍详细信息 | |||
书名 | 经济法基础站内查询相似图书 | ||
9787302425878 如需购买下载《经济法基础》pdf扫描版电子书或查询更多相关信息,请直接复制isbn,搜索即可全网搜索该ISBN | |||
出版地 | 北京 | 出版单位 | 清华大学出版社 |
版次 | 1版 | 印次 | 1 |
定价(元) | 50.0 | 语种 | 简体中文 |
尺寸 | 26 × 19 | 装帧 | 平装 |
页数 | 印数 | 4000 |
经济法基础是清华大学出版社于2016.出版的中图分类号为 D922.29 的主题关于 经济法-中国-会计-资格考试-自学参考资料 的书籍。