經(jīng)濟(jì)法基礎(chǔ)

定　價(jià)：￥45.00

作　者：	吳瓊著
出版社：	清華大學(xué)出版社
叢編項(xiàng)：	2016年會(huì)計(jì)專業(yè)技術(shù)資格考試輔導(dǎo)教材
標(biāo)　簽：	財(cái)稅外貿(mào)保險(xiǎn)類考試初級(jí)會(huì)計(jì)職稱考試考試

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ISBN：	9787302425878	出版時(shí)間：	2016-02-01	包裝：	平裝
開本：	16開	頁數(shù)：		字?jǐn)?shù)：

內(nèi)容簡(jiǎn)介

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

作者簡(jiǎn)介

　　吳瓊，中央財(cái)經(jīng)大學(xué)畢業(yè)，注冊(cè)會(huì)計(jì)師。1993年9月——1996年7月，天津市耀華中學(xué)；1996年9月——2000年7月，中央財(cái)經(jīng)大學(xué)金融學(xué)專業(yè)。曾先后在國(guó)有大中型企業(yè)和私營(yíng)集團(tuán)公司從事財(cái)務(wù)管理工作，從事的行業(yè)包括工業(yè)、商業(yè)、旅游、電力生產(chǎn)、項(xiàng)目建設(shè)等。現(xiàn)在海南華廈文化投資管理有限公司任高級(jí)財(cái)務(wù)經(jīng)理。其研究方向?yàn)樨?cái)務(wù)會(huì)計(jì)、財(cái)務(wù)管理和個(gè)人所得稅等。實(shí)踐經(jīng)驗(yàn)非富，工作期間曾制訂了《發(fā)票報(bào)銷管理制度》《企業(yè)預(yù)算管理辦法》等多個(gè)規(guī)章制度。目前在東審會(huì)計(jì)事務(wù)所工作。

圖書目錄

第一章總論
考情分析······················································································ 1
重點(diǎn)考點(diǎn)精講·····························································································1
1.2 經(jīng)濟(jì)糾紛的解決途徑·················································································5
1.3 法律責(zé)任······················································································15
歷年真題精選············································································ 17
第二章勞動(dòng)合同與社會(huì)保險(xiǎn)法律制度
考情分析··········································································· 23
重點(diǎn)考點(diǎn)精講··············································································· 23
2.1 勞動(dòng)合同法律制度················································································23
2.2 社會(huì)保險(xiǎn)法律制度··················································································41
歷年真題精選················································································ 54
第三章支付結(jié)算法律制度
考情分析···················································································· 63
重點(diǎn)考點(diǎn)精講················································································ 64
3.1 支付結(jié)算概述·······················································································64
3.2 銀行結(jié)算賬戶管理··················································································65
3.3 銀行卡····································································································68
3.4 預(yù)付卡·····················································································69
3.5 結(jié)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(jié)算的法律責(zé)任······················································································83
歷年真題精選················································································ 84
第四章增值稅、消費(fèi)稅、營(yíng)業(yè)稅法律制度
考情分析················································································· 93
重點(diǎn)考點(diǎn)精講·········································································· 94
4.1 增值稅法律制度······················································································94
4.2 消費(fèi)稅法律制度······························································································113
4.3 營(yíng)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(gè)人所得稅法律制度
考情分析················································································· 145
重點(diǎn)考點(diǎn)精講······························································ 145
5.1 企業(yè)所得稅法律制度··········································································145
5.2 個(gè)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(diǎn)考點(diǎn)精講········································································ 189
6.1 關(guān)稅法律制度·······················································································189
6.2 房產(chǎn)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(hù)建設(shè)稅與教育費(fèi)附加法律制度························································219
6.10 其他相關(guān)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(diǎn)考點(diǎn)精講················································································ 234
7.1 稅收征收管理法概述···········································································234
7.2 稅務(wù)管理···························································································236
7.3 稅款征收與稅務(wù)檢查·······················································································242
7.4 稅務(wù)行政復(fù)議································································································247
7.5稅收法律責(zé)任······························································································252
歷年真題精選·················································································· 255