经济法基础
经济法基础封面图

经济法基础

吴琼, 编著

出版社:清华大学出版社

年代:2016

定价:50.0

书籍简介:

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、。

作者介绍:

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。

书籍目录:

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

内容摘要:

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。

编辑推荐:

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

书籍规格:

书籍详细信息
书名经济法基础站内查询相似图书
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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

书籍信息归属:

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。