2018初級(jí)會(huì)計(jì)職稱《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)匯總(更新至12.14)

來源：東奧會(huì)計(jì)在線責(zé)編：石美丹2017-11-24 11:25:59

章節(jié)	知識(shí)點(diǎn)
第四章增值稅,、消費(fèi)稅法律制度	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：銷售額的確定
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：當(dāng)期銷項(xiàng)稅額
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：銷項(xiàng)稅額
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：征收率
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：低稅率與征收率
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：混合銷售與兼營
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：不征增值稅的特殊情形
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：視同發(fā)生應(yīng)稅行為
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：營改增征稅范圍(2)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：營改增征稅范圍
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：增值稅法律制度
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：不得抵扣的進(jìn)項(xiàng)稅額
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：進(jìn)項(xiàng)稅額
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：營改增銷售額的確定
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：不征消費(fèi)稅
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：扣減進(jìn)項(xiàng)稅額的情形
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：扣減進(jìn)項(xiàng)稅額的方式
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：轉(zhuǎn)增進(jìn)項(xiàng)稅額
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：增值稅應(yīng)納稅額的計(jì)算
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：按照簡易辦法計(jì)征
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：小規(guī)模納稅人應(yīng)納稅額計(jì)算
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：增值稅稅收優(yōu)惠
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：零稅率
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：營改增免稅項(xiàng)目
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：增值稅其他問題
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：增值稅的納稅期限
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：增值稅專用發(fā)票
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：消費(fèi)稅法律制度
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：消費(fèi)稅納稅環(huán)節(jié)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：委托加工環(huán)節(jié)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：消費(fèi)稅計(jì)稅依據(jù)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：從價(jià)定率計(jì)征
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：從量定額計(jì)征
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：實(shí)行復(fù)合計(jì)稅
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：進(jìn)口環(huán)節(jié)(1)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：委托加工
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：實(shí)行復(fù)合計(jì)稅(1)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：已納消費(fèi)稅的扣除
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：準(zhǔn)予抵扣的數(shù)量
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：消費(fèi)稅征收管理
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：煙葉稅
第五章企業(yè)所得稅,、個(gè)人所得稅法律制度	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：納稅人
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：所得來源地的確定
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：應(yīng)納稅所得額的計(jì)算方式
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：收入總額
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：收入金額的確定
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：利息收入
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：提供勞務(wù)收入
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：特許權(quán)使用費(fèi)收入
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：視同銷售收入
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：不征稅收入與免稅收入
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：不征稅收入
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：稅前準(zhǔn)予扣除項(xiàng)目
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：扣除標(biāo)準(zhǔn)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：社會(huì)保險(xiǎn)費(fèi)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：借款費(fèi)用
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：利息費(fèi)用
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：稅前準(zhǔn)予扣除項(xiàng)目(1)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：廣告費(fèi)和業(yè)務(wù)宣傳費(fèi)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：其他扣除項(xiàng)目
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：稅前不得扣除項(xiàng)目
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：資產(chǎn)的稅務(wù)處理
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：固定資產(chǎn)的計(jì)稅基礎(chǔ)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：固定資產(chǎn)折舊計(jì)提方法
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：生產(chǎn)性生物資產(chǎn)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：稅前不得扣除項(xiàng)目
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：資產(chǎn)的稅務(wù)處理
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：固定資產(chǎn)的計(jì)稅基礎(chǔ)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：固定資產(chǎn)折舊計(jì)提方法
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：生產(chǎn)性生物資產(chǎn)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：資產(chǎn)的稅務(wù)處理(1)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：長期待攤費(fèi)用
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：投資資產(chǎn)
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：企業(yè)所得稅稅收優(yōu)惠
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：三免三減半政策
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：優(yōu)惠稅率
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：加計(jì)扣除
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：加速折舊
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：減計(jì)收入
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：抵免應(yīng)納稅額
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：企業(yè)所得稅的其他問題
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：源泉扣繳
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：特別納稅調(diào)整
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：企業(yè)所得稅征收管理
	2018《經(jīng)濟(jì)法基礎(chǔ)》知識(shí)點(diǎn)：個(gè)人所得稅的納稅人