初级会计职称考试教材《经济法基础》电子书[word版]第一章经济法概论......................................................................................................................2第一节法和经济法的概念..................................................3第二节经济纠纷的解决途径...............................................15第三节违反经济法的法律责任.............................................28第二章会计法律制度................................................................................................................33第一节会计法律制度概述.................................................34第二节会计核算.........................................................39第三节会计监督.........................................................52第四节会计机构和会计人员...............................................60第五节违反会计法律制度的法律责任.......................................73第三章税收法律制度概述.........................................................................................................77第一节税收与税法概述...................................................77第二节税收制度.........................................................81第四章流转税法律制度............................................................................................................87第一节增值税法律制度...................................................88第二节消费税法律制度..................................................114第三节营业税法律制度..................................................126第四节关税法律制度....................................................137第五章所得税法律制度...........................................................................................................144第一节企业所得税法律制度..............................................144第二节个人所得税法律制度..............................................157第六章财产、行为和资源税法律制度...................................................................................170第一节房产税法律制度..................................................171第二节车船税法律制度..................................................175第三节印花税法律制度..................................................177第四节契税法律制度....................................................182第五节城镇土地使用税法律制度..........................................185第六节城市维护建设税法律制度..........................................188第七节车辆购置税法律制度..............................................189第八节土地增值税法律制度..............................................192第九节资源税法律制度..................................................197第七章税收征收管理法律制度...............................................................................................202第一节税收征收管理概述................................................203第二节税务管理........................................................206第三节税款征收........................................................239第四节税务检查........................................................250第五节违反税收法律制度的法律责任......................................250第八章支付结算法律制度.......................................................................................................257第一节支付结算概述...................................................
