复盘贸大税务专硕25考研真题，这些考点，资料/课程都覆盖到了！
喜报在贸大税务专硕考研中，博学惠园教育红宝书、热点资料、模拟题及课程在25真题中覆盖了众多考点，学员们在考场做到了其中出现的知识点！尽管考情复杂，但我们的红宝书、课程依旧一如既往收到广大好评！让我们一起来看看433税务专业基础专业课资料及课程覆盖真题情况！初试回忆真题考点覆盖名词解释
1.最优税收理论在惠园教育红宝书、强化班、冲刺班中都有讲解过考点相关内容，课件截图如下：贸大433税务红宝书137页
https://pica.zhimg.com/80/v2-cbfcc8f5ff123ec6485ac0e9791d45bb_720w.webp?source=d16d100b
强化班讲义224页
https://picx.zhimg.com/80/v2-4baea4353bb63992440fda76a9ce218e_720w.webp?source=d16d100b
强化班第10课时PPT
https://picx.zhimg.com/80/v2-f83fdbd2df94957783ec934bb2eccdfb_720w.webp?source=d16d100b
冲刺班讲义29页
https://pica.zhimg.com/80/v2-35398b4d4f5a462e8638cf6a35f1e333_720w.webp?source=d16d100bhttps://picx.zhimg.com/80/v2-84c8714b3bb07cc1334c9f149ab361b8_720w.webp?source=d16d100b
冲刺班第2课时PPT
https://picx.zhimg.com/80/v2-fb3c8a21a25ac050aa3a8301b498b91c_720w.webp?source=d16d100b
2.边际税率在惠园教育红宝书、强化班、冲刺班中都有讲解过考点相关内容，课件截图如下：贸大433税务红宝书102页
https://picx.zhimg.com/80/v2-8869f0e02eafa4dc9e4a338afa5f067d_720w.webp?source=d16d100b
强化班讲义183页
https://picx.zhimg.com/80/v2-2f3f481dc533b1468a606d86a3695c1a_720w.webp?source=d16d100b
强化班第8课时PPT
https://pica.zhimg.com/80/v2-ded2b659b130181aa3dff655d3b0a583_720w.webp?source=d16d100b
冲刺班讲义9页
https://pic1.zhimg.com/80/v2-6faa90a2f46f6c099865c56891dc3168_720w.webp?source=d16d100b
冲刺班第1课时PPT
https://picx.zhimg.com/80/v2-1c74fd0dbacea3ef4cf8cae7cc49c183_720w.webp?source=d16d100b
3.非居民企业在惠园教育热点资料、红宝书、基础班、强化班、冲刺班中都有讲解过考点相关内容，课件截图如下：热点76页
https://pica.zhimg.com/80/v2-6a9f3dfeaef67462b76e692b373efb3a_720w.webp?source=d16d100b
贸大433税务红宝书50页
https://picx.zhimg.com/80/v2-b3867e607152a49c7be4b5fa6b8d3671_720w.webp?source=d16d100b
基础班讲义147
https://picx.zhimg.com/80/v2-be02ee568d93b8a7ec1145cec78c01ee_720w.webp?source=d16d100b
基础班第17课时
https://pic1.zhimg.com/80/v2-6988595c177d29c88285a999d8215faf_720w.webp?source=d16d100b
强化班第3课时PPT
https://pic1.zhimg.com/80/v2-b517e43b74040559fc18dc913414a49e_720w.webp?source=d16d100b
强化班讲义56页
https://picx.zhimg.com/80/v2-927a79f4e5afede8120f2737195e6d48_720w.webp?source=d16d100b
冲刺班讲义104
https://picx.zhimg.com/80/v2-54d076c9739a5b06d04b3ed29a997de9_720w.webp?source=d16d100b
冲刺班第6课时PPT
https://pic1.zhimg.com/80/v2-eef7bcd5552dc0fd55d590a042ebe894_720w.webp?source=d16d100b
4.税务行政处罚在惠园教育红宝书、基础班、强化班中都有讲解过考点相关内容，课件截图如下：贸大433税务红宝书80页
https://pic1.zhimg.com/80/v2-7fc69c79855051697ebe1882264d1ac2_720w.webp?source=d16d100b
基础班讲义185页
https://picx.zhimg.com/80/v2-60409cd37e8694607484a0e616262944_720w.webp?source=d16d100b
基础班第21课时PPT
https://picx.zhimg.com/80/v2-5303e4464bb646e1ef18f251ff875d2d_720w.webp?source=d16d100b
强化班讲义157页
https://pica.zhimg.com/80/v2-509c9cdeb2c160f5ecdd6d09f7648239_720w.webp?source=d16d100b
强化班第7课时PPT
https://pic1.zhimg.com/80/v2-692314cfe66b606896edafdc07316675_720w.webp?source=d16d100b
计算题
1.增值税计算题在惠园教育模拟卷第一套、三套中覆盖到增值税题型！截图如下：模拟题1
https://pica.zhimg.com/80/v2-e175c7d756933499e9ca6aa331f7d3e3_720w.webp?source=d16d100b
模拟题3
https://picx.zhimg.com/80/v2-979db3b0a2fe824aa7c010b433bf5359_720w.webp?source=d16d100b
同时在红宝书、基础班、强化班、冲刺班中都有讲解过考点相关内容，课件截图如下：贸大433税务红宝书33-43页
https://picx.zhimg.com/80/v2-4586903a88f2f9d3dcc610aca4437a33_720w.webp?source=d16d100b
基础班讲义45-56页
https://picx.zhimg.com/80/v2-a7003c5e97f8f51bb0823e376dc3f7ea_720w.webp?source=d16d100b
强化班讲义17-43页
https://pic1.zhimg.com/80/v2-b8bd3f7036af62a8fe874042ab28650a_720w.webp?source=d16d100b
冲刺班讲义200-202页
https://picx.zhimg.com/80/v2-23c517d513fedb1d1f76e03d44d50544_720w.webp?source=d16d100b
冲刺班第8课时PPT
https://picx.zhimg.com/80/v2-44133d957443c3475e16b742f6d846c7_720w.webp?source=d16d100b
2.印花税计算在惠园教育基础班、强化班、冲刺班中都有讲解过考点相关内容，课件截图如下：基础班讲义143页
https://pica.zhimg.com/80/v2-1be893a0ac4b6c3bc1dc4cd696a83e92_720w.webp?source=d16d100b
强化班讲义146页
https://picx.zhimg.com/80/v2-60616d6d17dccf4ca26370faa3421021_720w.webp?source=d16d100b
冲刺班讲义148页
https://pic1.zhimg.com/80/v2-81ea55c4abca3bbbfd2144e3d87db141_720w.webp?source=d16d100b
冲刺班第7课时PPT
https://picx.zhimg.com/80/v2-c4e4a5ed0eac7f96ab8955f14b837a54_720w.webp?source=d16d100b
3.个人所得税（居民境外所得税收扣除抵免限额）在惠园教育红宝书、基础班、强化班、冲刺班中都有讲解过考点相关内容，同时在模拟卷第一套试卷中有出到相似知识点，课件截图如下：贸大433税务红宝书57-61页
https://picx.zhimg.com/80/v2-f9f133241bc37a1dd89780ee4d0b9b6e_720w.webp?source=d16d100b
基础班讲义76-100页
https://picx.zhimg.com/80/v2-d3ec07d6cdaab506b73c407e7f79f9a8_720w.webp?source=d16d100bhttps://picx.zhimg.com/80/v2-0894fdee1542e2485e52c97fed6b550a_720w.webp?source=d16d100bhttps://pic1.zhimg.com/80/v2-fea5fff806d6981459b67d8553a3928b_720w.webp?source=d16d100b
强化班讲义84-102页
https://pica.zhimg.com/80/v2-801cc2ac1c109edc0dac2073a54fa28d_720w.webp?source=d16d100b
冲刺班讲义115-123页
https://pic1.zhimg.com/80/v2-df60e9118fe614ed519ce196ed76a23a_720w.webp?source=d16d100b
模拟题1 相似知识点
https://picx.zhimg.com/80/v2-fb1241775ed8e9c7cfef22abb85584b8_720w.webp?source=d16d100b
冲刺班第8课时PPT
https://pic1.zhimg.com/80/v2-971743007a19760b6beb97b3c1e6e206_720w.webp?source=d16d100b
4.企业所得税税收抵免（英国制药公司在中国境内设立子公司）在惠园教育红宝书、基础班、强化班、冲刺班中都有讲解过考点相关内容，同时在模拟卷第一套试卷中有出到相似知识点，课件截图如下：贸大433税务红宝书48-56页
https://pica.zhimg.com/80/v2-f50b69ce7ef1a4ee90ad621dde0209e9_720w.webp?source=d16d100b
基础班讲义154-177页
https://pic1.zhimg.com/80/v2-4fee5f6268f59a56cdb7a4d65cd66d90_720w.webp?source=d16d100b
https://picx.zhimg.com/80/v2-bfbf85b358bab12814e71a9b3e2ad23d_720w.webp?source=d16d100b
强化班讲义54-83页
https://picx.zhimg.com/80/v2-e6109664e1ebc4be287d93603adbb55b_720w.webp?source=d16d100b
冲刺班讲义104-114页
https://picx.zhimg.com/80/v2-7885ca183e6c7b7115b03aac22f2816e_720w.webp?source=d16d100b
模拟题1 类似考点
https://pic1.zhimg.com/80/v2-1210e9223681d3211fd9adc21c76f170_720w.webp?source=d16d100b
https://pic1.zhimg.com/80/v2-e9f9db4fa3e768c50f6e8fc8871264cd_720w.webp?source=d16d100b
冲刺班第8课时PPT
https://pic1.zhimg.com/80/v2-1dccff9b8fd6a2b73f90e42c98e0a0e8_720w.webp?source=d16d100b
简答题
2.税负转嫁的形式，具体阐述各个形式在惠园教育模拟卷第一套卷子中覆盖到考研真题考点！解题如下：模拟题1 覆盖相关知识点
https://pica.zhimg.com/80/v2-2645d6a10c07e6645dd22031fd43a1d9_720w.webp?source=d16d100b
https://picx.zhimg.com/80/v2-a28dc82c6ef72f7c9f57c5db3a444af0_720w.webp?source=d16d100b
同时在红宝书、基础班、强化班、冲刺班中都有讲解过考点相关内容，课件截图如下：贸大433税务红宝书125页
https://picx.zhimg.com/80/v2-d3ee2b093a7a0aab7d1c14cac4fbe70a_720w.webp?source=d16d100b
https://picx.zhimg.com/80/v2-ef3c66bba378388bf8efcb5d0b4b5051_720w.webp?source=d16d100b
基础班讲义215
https://picx.zhimg.com/80/v2-41dd58a07fdba074f6a3d389b591eedd_720w.webp?source=d16d100b
https://picx.zhimg.com/80/v2-944aefa0f59cd7708a88eebcf4d0f2ce_720w.webp?source=d16d100b
强化班讲义214页
https://picx.zhimg.com/80/v2-27f45fd815caeeae77fa64201b92ee03_720w.webp?source=d16d100b
冲刺班讲义25页
https://pic1.zhimg.com/80/v2-bee189540e88adcb865273dd08c10c70_720w.webp?source=d16d100b
冲刺班第10课时PPT
https://picx.zhimg.com/80/v2-1eef6cfa1af49cbefe6ea195e7b3e460_720w.webp?source=d16d100b
冲刺班第2课时PPT
https://picx.zhimg.com/80/v2-7f3fb230f148fccae74b62f64634d972_720w.webp?source=d16d100b
分析题
1.分析并证明税收扭曲是否存在（用拉格朗日函数，证明MRS≠MRT）在惠园教育红宝书、强化班、冲刺班中都有讲解过考点相关内容，课件截图如下：贸大433税务红宝书120页
https://pic1.zhimg.com/80/v2-2e770c40d0481ec060bec5f9d6c25437_720w.webp?source=d16d100b
强化班讲义388
https://pic1.zhimg.com/80/v2-8128ad97f6552a8715602676a30be53e_720w.webp?source=d16d100b
冲刺班讲义21页
https://pic1.zhimg.com/80/v2-c285d22a611804e5ef9b4a49d770c93b_720w.webp?source=d16d100b
冲刺班第9课时PPT
https://picx.zhimg.com/80/v2-1043630a48067f57192b23d35ed03372_720w.webp?source=d16d100b
冲刺班第2课时PPT
https://picx.zhimg.com/80/v2-73fef886dfc5b8c4fd1b55ad7d6f18a7_720w.webp?source=d16d100b
2.营改增体现了什么税收原则，并说明理由在惠园教育模拟卷第一套、红宝书、基础班、强化班、冲刺班中都有讲解/考察过考点相关内容，课件截图如下：模拟题2 相关知识点
https://picx.zhimg.com/80/v2-390cd9b5291e112a30b7c613bf8960b4_720w.webp?source=d16d100bhttps://picx.zhimg.com/80/v2-34b904480a8ef953e30340c10c5d5431_720w.webp?source=d16d100b
贸大433税务红宝书26页
https://picx.zhimg.com/80/v2-bc1d0e228488096048bfdb593f52be0a_720w.webp?source=d16d100b
贸大433税务红宝书111页
https://pic1.zhimg.com/80/v2-dce77c8f7d2d766f633b76ac2de2c6e4_720w.webp?source=d16d100b
基础班讲义15页
https://pic1.zhimg.com/80/v2-e9dbbe682adf3442e8a42855a9bccd90_720w.webp?source=d16d100b
强化班讲义9页
https://picx.zhimg.com/80/v2-4a7b726ffc1c8e0544c57585c43711b9_720w.webp?source=d16d100b
冲刺班讲义84页
https://pic1.zhimg.com/80/v2-f5237f7793fdc4169a71379c21aca17f_720w.webp?source=d16d100b
论述题
1.我国的税制结构特点及原因，谈谈未来改革方向和理由在惠园教育模拟卷第二套试卷有考察过相关知识点，同时在红宝书、基础班、强化班、冲刺班中都有讲解过考点相关内容，课件截图如下：模拟题2 相关知识点
https://picx.zhimg.com/80/v2-09e967498128b37b0110561c0726ea6b_720w.webp?source=d16d100bhttps://picx.zhimg.com/80/v2-ac8de25b279ec79af0a5cf23cf77925c_720w.webp?source=d16d100b
贸大433税务红宝书105页
https://pica.zhimg.com/80/v2-c83a95d47427eda833d0ab07319492f3_720w.webp?source=d16d100b
基础班讲义206页
https://picx.zhimg.com/80/v2-2da7438500406109b5bc42491675abd7_720w.webp?source=d16d100b
强化班讲义362页
https://picx.zhimg.com/80/v2-875ef002a4555f9bbe33bb810035ca5a_720w.webp?source=d16d100b
强化班第8课时PPT
https://picx.zhimg.com/80/v2-f9b6638c073b7b293044e091ff6c2d07_720w.webp?source=d16d100b
冲刺班讲义13页
https://picx.zhimg.com/80/v2-667efdb6e96bba2920731829c65c1fbb_720w.webp?source=d16d100b
冲刺班第1课时PPT
https://picx.zhimg.com/80/v2-794d3270c6db875a24b9147bdc9aa2af_720w.webp?source=d16d100b
页:
[1]