Which tax accountant examination subjects and cpa examination subjects can apply together?
1, Accounting by cpa, Financial Cost Management and Finance and Accounting by tax agents.
Finance and Accounting for tax agents is divided into two parts: finance and accounting. The first part is financial knowledge, and the second part is accounting knowledge, mainly accounting. The knowledge points of Finance and Accounting have a high degree of overlap with Accounting and Financial Cost Management, but the emphasis is different. Note meeting involves more examination contents, and the examination is more difficult than that of tax accountant. In the examination of Finance and Accounting, the amount of financial calculation is much less than that of Financial Cost Management, and the assessment of accounting knowledge is not deep.
2. Tax Law of cpa and Tax Law I+Tax Law II and Tax-related Service Practice of Tax Agents.
Tax Law 1 and Tax Law 2 of the tax agent examination are the study and examination of 18 taxes, and some taxes of the two subjects cross-influence, so they are suitable for preparing for the exam together. The first 12 chapters of the Tax Law of the Note Meeting overlap with Tax Law I and Tax Law II, but the examination of the Note Meeting is more difficult, the examination content of tax agents is simpler, and the investigation of tax law is more detailed.
Tax Law No.1, Tax Law No.2 and Tax-related Service Practice are collectively called "three taxes" in the tax accountant examination, and the three subjects are closely related. The assessment of Tax-related Service Practice is more comprehensive, and the contents of Tax Law No.1 and Tax Law No.2 will appear in the assessment. Therefore, most candidates will consider taking these three subjects at the same time.
Subject type of tax accountant examination
The examination questions of Tax Law I, Tax Law II and Finance and Accounting are all single-choice questions, multiple-choice calculation questions and comprehensive questions.
The examination questions of "Laws Related to Tax-related Services" are single choice questions, multiple choice questions and comprehensive questions;
The examination questions of Tax Service Practice are single choice questions, multiple choice questions, short answer questions and comprehensive questions.
Cpa exam subject type
The exam subjects in cpa professional stage are multiple choice questions, short answer (analysis) questions, calculation (analysis) questions, comprehensive questions and case analysis questions. The question type of the comprehensive stage examination subjects is comprehensive case analysis.