經(jīng)濟法基礎

定　價：￥45.00

作　者：	吳瓊著
出版社：	清華大學出版社
叢編項：	2016年會計專業(yè)技術資格考試輔導教材
標　簽：	財稅外貿保險類考試初級會計職稱考試考試

購買這本書可以去

ISBN：	9787302425878	出版時間：	2016-02-01	包裝：	平裝
開本：	16開	頁數(shù)：		字數(shù)：

內容簡介

　　本書是根據(jù)2016年會計專業(yè)技術資格考試大綱，結合考試的命題特點編寫。共分七章，每章內容包括考情分析、重點考點精講、歷年真題精選，并包含章節(jié)習題。通過明確考試重點，把握命題思路和考試模式，幫助考生全面復習；通過解讀考點和對典型真題的講解，在疏密有致的基礎上能夠使考生掌握考試技巧，把握重要知識點，同時使考試富有前瞻性，避免盲從性。本書適合于2016年參加會計專業(yè)技術資格考試的考生作為輔導教材，也可以作為會計專業(yè)人員日?？荚嚨膮⒖加脮?。

作者簡介

　　吳瓊，中央財經(jīng)大學畢業(yè)，注冊會計師。1993年9月——1996年7月，天津市耀華中學；1996年9月——2000年7月，中央財經(jīng)大學金融學專業(yè)。曾先后在國有大中型企業(yè)和私營集團公司從事財務管理工作，從事的行業(yè)包括工業(yè)、商業(yè)、旅游、電力生產、項目建設等。現(xiàn)在海南華廈文化投資管理有限公司任高級財務經(jīng)理。其研究方向為財務會計、財務管理和個人所得稅等。實踐經(jīng)驗非富，工作期間曾制訂了《發(fā)票報銷管理制度》《企業(yè)預算管理辦法》等多個規(guī)章制度。目前在東審會計事務所工作。

圖書目錄

第一章總論
考情分析······················································································ 1
重點考點精講·····························································································1
1.2 經(jīng)濟糾紛的解決途徑·················································································5
1.3 法律責任······················································································15
歷年真題精選············································································ 17
第二章勞動合同與社會保險法律制度
考情分析··········································································· 23
重點考點精講··············································································· 23
2.1 勞動合同法律制度················································································23
2.2 社會保險法律制度··················································································41
歷年真題精選················································································ 54
第三章支付結算法律制度
考情分析···················································································· 63
重點考點精講················································································ 64
3.1 支付結算概述·······················································································64
3.2 銀行結算賬戶管理··················································································65
3.3 銀行卡····································································································68
3.4 預付卡·····················································································69
3.5 結算方式·····························································································70
3.6 票據(jù)的一般規(guī)定····································································73
3.7 匯票、銀行本票和支票·············································································79
3.8 結算的法律責任······················································································83
歷年真題精選················································································ 84
第四章增值稅、消費稅、營業(yè)稅法律制度
考情分析················································································· 93
重點考點精講·········································································· 94
4.1 增值稅法律制度······················································································94
4.2 消費稅法律制度······························································································113
4.3 營業(yè)稅法律制度···················································································123
歷年真題精選············································································ 135
第五章企業(yè)所得稅、個人所得稅法律制度
考情分析················································································· 145
重點考點精講······························································ 145
5.1 企業(yè)所得稅法律制度··········································································145
5.2 個人所得稅法律制度················································································165
歷年真題精選·············································································· 182
第六章其他稅收法律制度
考情分析····································································· 188
重點考點精講········································································ 189
6.1 關稅法律制度·······················································································189
6.2 房產稅法律制度···················································································193
6.3 契稅法律制度·······················································································196
6.4 土地增值稅法律制度···················································································199
6.5 城鎮(zhèn)土地使用稅法律制度············································································205
6.6 車船稅法律制度·························································································208
6.7 印花稅法律制度····································································213
6.8資源稅法律制度·····················································································215
6.9 城市維護建設稅與教育費附加法律制度························································219
6.10 其他相關稅收法律制度··················································································222
歷年真題精選················································································ 227
第七章稅收征收管理法律制度
考情分析··················································································· 234
重點考點精講················································································ 234
7.1 稅收征收管理法概述···········································································234
7.2 稅務管理···························································································236
7.3 稅款征收與稅務檢查·······················································································242
7.4 稅務行政復議································································································247
7.5稅收法律責任······························································································252
歷年真題精選·················································································· 255