1, study time: 2 months.
2. Learning objectives:
All the test sites of all taxes are understood, and all the calculation questions are settled;
3, learning focus:
The taxation principle of value-added tax and consumption tax should be understood. The enterprise income tax should calculate accounting profit, taxable income and taxable amount, and the part of small taxes should master preferential tax policies. The contents of general introduction, tax administration law and tax administration legal system should be memorized.
4. Specific time schedule
Value-added tax, enterprise income tax and consumption tax account for half of the study time, and the rest of the study content accounts for half of the study time;
5. Specific learning strategies
Value-added tax focuses on "output tax, input tax, being able to use simple calculation method, and being regarded as sales". Consumption tax should be compared with value-added tax when studying, accounting profit, taxable income, taxable amount and tax preference should be paid attention to when studying enterprise income tax, and tax preference should be paid attention to when studying all small taxes. International tax should be combined with enterprise income tax, and the general introduction, tax collection law and tax administration legal system should refer to the truth of previous years.
6. Matters needing attention
The first review of value-added tax and enterprise income tax can be conducted without training comprehensive questions. In the first review, the calculation questions of value-added tax and consumption tax and the content of small taxes should be focused on, and the study of tax law should be mastered and applied in practice. In the comprehensive training of enterprise income tax, attention should be paid to the application of accounting knowledge and the combination with international taxation, and the calculation questions of value-added tax should also be combined with customs duties and consumption tax to practice.