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税收相关法律基础知识

作者：国家税务总局学习兴税指导委员会

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内容简介:

本书既是全国税务系统初任培训教材，同时也是全国税务系统公务员执法资格考试指定用书。教材具有以下三个突出特点：一是秉承依法治税理念，聚焦与税务行政执法联系密切的法理、行政法、刑法等应知应会知识进行讲解；二是紧扣涉税法律法规最新变化，增加了社会保险法、非税收入规定以及《民法典》《行政处罚法》《公职人员政务处分法》等内容；三是结合税收工作实际注重操作性，选取与税收工作实际结合紧密的案例进行评析，奠定税务系统新录用公务员入岗、适岗基础。

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