经济法基础学霸笔记.docxVIP

120230921-经济法基础-学霸笔记-加格.indd1 2023/9/2115:56:03

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经济法基础-学霸笔记-加格.indd2 2023/9/2115:56:04

第一章总论

【高频考点1】法的分类

【高频考点2】法的渊源

【高频考点3】法律事实

【高频考点4】法律主体的分类

【高频考点5】客体的分类

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【高频考点6】自然人的民事行为能力 8

【高频考点7】法律责任 9

第二章会计法律制度

【高频考点1】会计核算的基本要求

【高频考点2】会计凭证

【高频考点3】财务会计报告

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【高频考点4】会计档案管理 19

【高频考点5】会计工作的单位内部监督 2

【高频考点6】代理记账 24

【高频考点7】会计工作岗位及会计人员

【高频考点8】会计法律责任

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第三章支付结算法律制度

【高频考点1】支付结算的基本要求

【高频考点2】银行账户的撤销

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【高频考点3】各类单位银行结算账户的使用

【高频考点4】各类个人银行结算账户的使用

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【高频考点5】票据的分类和当事人 34

【高频考点6】票据权利

【高频考点7】票据行为

【高频考点8】票据追索

【高频考点9】银行汇票

【高频考点10】支票

【高频考点11】商业汇票

【高频考点12】预付卡

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第四章税法概述及货物和劳务税法律制度

【高频考点1】增值税征税范围

【高频考点2】视同销售

【高频考点3】混合销售和兼营

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【高频考点4】增值税应纳税额的计算

【高频考点5】销售额的确定

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【高频考点6】进项税额 70

【高频考点7】税收优惠—增值税免税项

【高频考点8】增值税纳税义务发生时间

【高频考点9】消费税的税及征税环节

【高频考点10】消费税的计算方式

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【高频考点11】计税依据的确定 83

【高频考点12】城市维护建设税和教育费附加 84

【高频考点13】车辆购置税

【高频考点14】关税

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第五章所得税法