经济法基础

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