目 录
第一章 公共财政与财政职能 ·····························1
本章重要考点分析··············································1
本章近三年题型及分值总结······························1
第一节 公共产品与公共财政理论··················1
第二节 财政的职能··········································3
考题预测及强化训练··········································5
参考答案及解析··················································8
第二章 财政支出理论与内容 ··························· 11
本章重要考点分析············································11
本章近三年题型及分值总结····························11
第一节 财政支出的分类及其经济影响········12
第二节 财政支出的规模································13
第三节 财政支出的效益分析························15
第四节 购买性支出········································16
第五节 转移性支出········································18
考题预测及强化训练········································20
参考答案及解析················································23
第三章 税收理论 ·············································28
本章重要考点分析············································28
本章近三年题型及分值总结····························28
第一节 税收概述············································29
第二节 税收原则············································29
第三节 税法与税制········································31
第四节 税收负担············································33
第五节 国际税收············································35
考题预测及强化训练········································36
参考答案及解析················································39
第四章 货物和劳务税制度 ·······························42
本章重要考点分析············································42
本章近三年题型及分值总结····························43
第一节 增值税制············································43
第二节 消费税制············································48
第三节 营业税制············································51
第四节 关税制················································54
考题预测及强化训练········································55
参考答案及解析················································60
第五章 所得税制度 ··········································65
本章重要考点分析············································65
本章近三年题型及分值总结····························66
第一节 企业所得税········································66
第二节 个人所得税········································71
考题预测及强化训练········································73
参考答案及解析················································78
第六章 其他税收制度 ······································83
本章重要考点分析············································83
本章近三年题型及分值总结····························83
第一节 财产税制············································83
第二节 资源税制············································86
第三节 行为、目的税制································87
考题预测及强化训练········································89
参考答案及解析················································94
第七章 税务管理 ···········································100
本章重要考点分析··········································100
本章近三年题型及分值总结··························100
第一节 税务基础管理··································101
第二节 税收征收管理··································104
第三节 税收控制管理··································107
考题预测及强化训练······································107
参考答案及解析··············································112
第八章 纳税检查 ··········································· 117
本章重要考点分析··········································117
本章近三年题型及分值总结··························117
第一节 纳税检查概述··································118
第二节 增值税的检查··································119
第三节 消费税的检查··································121
第四节 营业税的检查··································121
第五节 企业所得税的检查··························122
考题预测及强化训练······································123
VI
财政税收专业知识与实务 ( 中级 )
历年真题分章解析与考题预测
参考答案及解析··············································129
第九章 国债 ···················································133
本章重要考点分析··········································133
本章近三年题型及分值总结··························133
第一节 国债的概念与分类··························134
第二节 国债的规模······································135
第三节 国债的发行······································137
第四节 国债的偿还······································138
第五节 国债市场··········································139
考题预测及强化训练······································140
参考答案及解析··············································142
第十章 政府预算理论与管理制度 ··················144
本章重要考点分析··········································144
本章近三年题型及分值总结··························144
第一节 政府预算的含义及特征··················145
第二节 政府预算的决策程序及模式··········146
第三节 政府预算的原则与政策··················148
第四节 政府预算的编制、执行及审批监督
制度··················································149
第五节 政府预算的绩效管理······················151
考题预测及强化训练······································152
参考答案及解析··············································155
第十一章 政府间财政关系 ·····························158
本章重要考点分析··········································158
本章近三年题型及分值总结··························158
第一节 财政分权理论··································159
第二节 政府间收支划分的制度安排··········160
第三节 分税制财政管理体制······················161
第四节 政府间转移支付制度······················162
第五节 省以下预算管理体制的改革
创新··················································163
考题预测及强化训练······································164
参考答案及解析··············································166
第十二章 国有资产管理 ·································168
本章重要考点分析··········································168
本章近两年题型及分值总结··························168
第一节 国有资产管理概述··························168
第二节 经营性国有资产管理······················169
第三节 行政事业单位国有资产管理··········170
第四节 资源性国有资产管理······················171
考题预测及强化训练······································172
参考答案及解析··············································172
第十三章 财政平衡与财政政策 ······················174
本章重要考点分析··········································174
本章近三年题型及分值总结··························174
第一节 财政平衡··········································175
第二节 财政政策··········································176
第三节 财政政策与货币政策的配合··········178
考题预测及强化训练······································179
参考答案及解析··············································181
