包邮2016-经济法基础-考点精讲+历年真题+答案解析+预测试卷-最新版

**章 总论考情分析······················································································ 1重点考点精讲·····························································································11.2 经济纠纷的解决途径·················································································51.3 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··············································································· 232.1 劳动合同法律制度················································································232.2 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················································································ 643.1 支付结算概述·······················································································643.2 银行结算账户管理··················································································653.3 银行卡····································································································683.4 预付卡·····················································································693.5 结算方式·····························································································703.6 票据的一般规定····································································733.7 汇票、银行本票和支票·············································································793.8 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·········································································· 944.1 增值税法律制度······················································································944.2 消费税法律制度······························································································1134.3 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······························································ 1455.1 企业所得税法律制度··········································································1455.2 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········································································ 1896.1 关税法律制度·······················································································1896.2 房产税法律制度···················································································1936.3 契税法律制度·······················································································1966.4 土地增值税法律制度···················································································1996.5 城镇土地使用税法律制度············································································2056.6 车船税法律制度·························································································2086.7 印花税法律制度····································································2136.8资源税法律制度·····················································································2156.9 城市维护建设税与教育费附加法律制度························································2196.10 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················································································ 2347.1 税收征收管理法概述···········································································2347.2 税务管理···························································································2367.3 税款征收与税务检查·······················································································2427.4 税务行政复议································································································2477.5税收法律责任······························································································252历年真题精选·················································································· 255