Characteristics of tax accountant examination subjects
One feature of tax law: it is less difficult, focusing on the knowledge points of chapters such as value-added tax and consumption tax.
The characteristics of Tax Law II are: careful investigation, wide scope, emphasis on foundation, and emphasis on the combination of theory and practice in comprehensiveness.
The characteristics of finance and accounting: it is divided into two parts: financial management and accounting, and the accounting part is the focus.
The characteristics of tax-related service practice: it requires high comprehensive ability and practical ability. Pay attention to practical operation and application analysis of knowledge points. Understand the basic industry standards and related systems, be familiar with the processes and specific operation contents of various agency businesses, and master the audit contents and tax calculation methods of various taxes.
The characteristics of tax-related service law: mainly legal provisions, regulations and policies, and a lot of knowledge needs to be memorized. Candidates need to deeply understand the content and use it flexibly.
Suggestions on the subject configuration scheme of tax accountant examination
1. Tax Law I+Tax Law II+Tax-related service practice
This combination of examination subjects is more suitable for candidates with strong computing ability and good tax foundation, because the contents of the three subjects are closely related and it is easier to understand by interspersed study. The corresponding relationship between them is the theoretical basis and practice, and tax law (1) and tax law (2) are the basis of tax-related service practice. If you want to get high marks, you must lay a good foundation. After these three exams, you can continue to take the exams of Finance and Accounting and Laws Related to Tax-related Services, because there are already three exams, and the psychological pressure will not be great, so you can "go into battle lightly".
2. Finance and accounting+laws related to tax services
This combination of examination subjects is more suitable for candidates with weak computing ability but good word memory, because finance and accounting include accounting and financial management. Tax-related service law has always been called "small law examination", involving administrative law, civil and commercial law, criminal law, procedural law and so on. These two courses have a wide range of exams and need to be memorized. But it is not recommended that you learn by rote and learn on the basis of understanding. After completing these two courses, you can take the "three taxes" exam, that is, tax law (1), tax law (2) and tax-related service practice. You have a certain learning foundation, and it will be easier to learn these three courses.
Preparation skills of tax accountant exam
1, sort out the wrong problem set in time.
In preparing for exams, mistakes are inevitable. Don't be afraid of wrong questions. You often make mistakes to find your weaknesses. What we have to do is to pick typical questions and put them in the wrong book in time when the wrong questions appear, so as to avoid falling into the same pit again next time.
Step 2 get into the habit of taking notes
A good memory is not as good as writing, and a good memory is not as safe as taking notes. In preparing for the exam, we should get into the habit of paying attention to difficult contents while listening to lectures, which will not only help deepen our memory when reviewing again, but also help us digest and understand the knowledge points.
There are five subjects in the tax accountant exam. Candidates who apply for the exam in the first year should carefully choose their own preparation subjects and make preparation study plans as early as possible to reduce the difficulty of obtaining evidence.