2015年中级会计职称考试考点精讲及进阶题库：中级经济法

目   录   第一部分  应 试 指 导 一、中级经济法解读·························· 1 二、近3年考情解读·························· 1 三、本书特色及学习指导···················· 3 四、本书涉及的法律法规及简称··········· 4 第二部分  基  础  篇 第一章  总论········································· 5 本章考情分析··································· 5 本章考点精讲··································· 5 考点一：经济法的渊源··············· 5 考点二：经济法主体·················· 6 考点三：法律行为····················· 6 考点四：仲裁·························· 10 考点五：诉讼·························· 12 考点六：诉讼时效···················· 15 本章历年价值真题提炼····················· 17 基础题库演练································· 19 第二章  公司法律制度··························· 24 本章考情分析································· 24 本章考点精讲································· 24 考点一：公司的种类················· 24 考点二：公司法人财产权··········· 24 考点三：公司登记···················· 25 考点四：名义股东与实际出资人·· 26 考点五：股东出资···················· 26 考点六：有限责任公司·············· 29 考点七：股份有限公司·············· 32 考点八：上市公司组织机构的特别规定        36 考点九：董事、监事、高级管理人员         的资格和义务·············· 37 考点十：股东诉讼···················· 38 考点十一：股份发行与转让········ 39 考点十二：优先股(2015年新增)· 40 考点十三：公司财务会计··········· 41 考点十四：公司合并、分立及减资 42 考点十五：公司解散················· 43 考点十六：公司清算················· 44 本章历年价值真题提炼····················· 45 基础题库演练································· 49 第三章  其他主体法律制度····················· 56 本章考情分析································· 56 本章考点精讲································· 56 考点一：个人独资企业法律制度·· 56 考点二：普通合伙企业·············· 58 考点三：特殊的普通合伙企业····· 63 考点四：有限合伙企业·············· 63 考点五：合伙企业的解散和清算·· 65 考点六：外国投资者并购境内企业 66 考点七：中外合资经营企业········ 67 考点八：中外合作经营企业········ 69 考点九：外资企业···················· 71 本章历年价值真题提炼····················· 72 基础题库演练································· 76 第四章  金融法律制度··························· 84 本章考情分析································· 84 本章考点精讲································· 84 考点一：商业银行法律制度········ 84 考点二：证券法律制度·············· 89 考点三：保险法律制度············ 103 考点四：票据法律制度············ 110 考点五：外汇法律制度············ 122 本章历年价值真题提炼···················· 123 基础题库演练································ 124 第五章  合同法律制度·························· 132 本章考情分析································ 132 本章考点精讲································ 132 考点一：合同法律制度概述······ 132 考点二：合同的订立··············· 133 考点三：合同的生效··············· 137 考点四：合同履行的规则········· 137 考点五：合同履行中的抗辩权··· 138 考点六：保全措施·················· 139 考点七：合同的担保··············· 140 考点八：合同的变更和转让······ 150 考点九：合同的权利义务终止··· 151 考点十：违约责任·················· 153 考点十一：买卖合同··············· 154 考点十二：供用电、水、气、热力           合同····················· 159 考点十三：赠与合同··············· 160 考点十四：借款合同··············· 161 考点十五：租赁合同··············· 162 考点十六：融资租赁合同········· 164 考点十七：承揽合同··············· 164 考点十八：建设工程合同········· 164 考点十九：运输合同··············· 165 考点二十：技术合同··············· 166 考点二十一：保管合同············ 167 考点二十二：仓储合同············ 167 考点二十三：委托合同············ 168 考点二十四：行纪合同············ 168 考点二十五：居间合同············ 169 本章历年价值真题提炼···················· 169 基础题库演练································ 171 第六章  增值税法律制度······················· 185 本章考情分析································ 185 本章考点精讲································ 185 考点一：增值税的纳税人········· 185 考点二：增值税的征税范围······ 187 考点三：不征或免征增值税的项目 191 考点四：增值税的税率············ 192 考点五：增值税应纳税额的计税方法   193 考点六：增值税销售额的确定··· 194 考点七：准予抵扣的进项税额··· 197 考点八：不得抵扣的进项税额··· 198 考点九：进项税额转出············ 199 考点十：纳税人销售自己使用过的物品         或销售旧货··············· 199 考点十一：放弃免税权············ 200 考点十二：增值税的纳税义务发生           时间····················· 200 考点十三：增值税的出口退(免)税 201 考点十四：即征即退优惠········· 202 考点十五：营改增纳税人差额征税的项目    203 本章历年价值真题提炼···················· 203 基础题库演练································ 206 第七章  企业所得税法律制度················· 215 本章考情分析································ 215 本章考点精讲································ 215 考点一：企业所得税的纳税人和征税         对象························ 215 考点二：所得来源地的确定······ 216 考点三：企业所得税的税率······ 216 考点四：应纳税所得额············ 217 考点五：应税收入的确认········· 217 考点六：不征税收入和免税收入 220 考点七：税前据实扣除的项目··· 222 考点八：限额扣除项目············ 223 考点九：禁止扣除项目············ 226 考点十：固定资产的税务处理··· 226 考点十一：无形资产··············· 228 考点十二：其他资产的税务处理 228 考点十三：非居民企业应纳税所得额           的确定·················· 230 考点十四：应纳税额的计算······ 230 考点十五：税收优惠··············· 231 考点十六：企业所得税的源泉扣缴 234 考点十七：企业所得税的征收管理 235 本章历年价值真题提炼···················· 235 基础题库演练································ 238 第八章  相关法律制度·························· 248 本章考情分析································ 248 本章考点精讲································ 248 考点一：企业国有资产法律制度 248 考点二：事业单位国有资产法律制度   251 考点三：反垄断法律制度········· 252 考点四：反不正当竞争法律制度 256 考点五：专利法律制度············ 258 考点六：商标法律制度············ 264 考点七：政府采购法律制度······ 270 考点八：财政监督和财政违法行为处罚         法律制度·················· 275 本章历年价值真题提炼···················· 276 基础题库演练································ 278 第三部分  核心考点归纳总结 【核心考点一】可撤销合同、效力待定合同              与无效合同····················· 286 【核心考点二】一审程序······················· 286 【核心考点三】组织机构对比表·············· 287 【核心考点四】合伙企业须经全体合伙人一致              同意的事项····················· 288 【核心考点五】普通合伙企业与有限合伙              企业······························ 288 【核心考点六】公司债券与公司股票的发行              与上市··························· 289 【核心考点七】票据时效······················· 290 【核心考点八】代位权与撤销权·············· 290 【核心考点九】增值税的征税范围··········· 290 【核心考点十】营改增增值税的征税范围              和税率··························· 291 【核心考点十一】销售自己使用过的物品                的税务处理·················· 292 【核心考点十二】应税收入及是否计入销售                (营业)收入·················· 292 【核心考点十三】不征税收入和免税收入·· 292 【核心考点十四】准予扣除项目·············· 293 【核心考点十五】可以据实扣除的支出····· 293 【核心考点十六】具有扣除限额标准的支出 293 【核心考点十七】利息费用扣除·············· 293 【核心考点十八】小型微利企业优惠········ 294 【核心考点十九】国家出资企业管理者                的任免························ 294 【核心考点二十】垄断和不正当竞争行为                类型··························· 294 第四部分  出题思路点拨及提高题库 第一章··············································· 295 第二章··············································· 296 第三章··············································· 298 第四章··············································· 299 第五章··············································· 302 第六章··············································· 304 第七章··············································· 305 第八章··············································· 307 第五部分  冲 刺 演 练 2015年中级经济法冲刺模拟试题