經濟法基礎

第一章 總論
考情分析······················································································ 1
重點考點精講·····························································································1
1.2 經濟糾紛的解決途徑·················································································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