Tax law 1
The first tax law is the least difficult subject in the tax agent examination, which mainly involves tax-related laws, regulations and policy documents. Basically, it is mainly based on memory test sites. This subject has some connections with other subjects. As long as you memorize the test sites in the textbook, the basic problem is not big.
Among the subjects of Tax Law I, value-added tax, consumption tax, resource tax and land value-added tax are the key points of the annual tax accountant examination. Everyone must grasp these key contents and study, and must not relax.
Tax law 2
Tax law 2, like tax law 1, is not very difficult, but also focuses on memorizing test sites. Compared with Tax Law 1, Tax Law 2 has a wider scope and more detailed test sites, so candidates must pay attention to comprehensive study at ordinary times.
Learning methods: Over the years, personal income tax and corporate income tax are the key points of tax agent examination, and we can deepen our understanding of knowledge points through problem-solving training.
Tax service law
The examination scope of the subject "Laws Related to Tax-related Services" is relatively wide. Judging from the examination situation in previous years, each chapter will basically involve some examination questions. Compared with Tax Law I and Tax Law II, the subject of "Tax-related Services Related Laws" needs a lot of memory, and the memory content is all laws and regulations. Candidates must pay attention to methods and skills in peacetime.
Learning methods: Because the contents of the Tax-related Services Law are all legal provisions, especially candidates with weak legal foundation should use their own memory methods to ensure that they can master the learned contents efficiently.
Tax service practice
"Tax-related service practice" is a relatively comprehensive subject. In addition to the basic concept test sites, it also contains a lot of practical content. Compared with the subjective questions in the exam, the score is relatively heavy, and it is difficult for many candidates to get points.
Learning method: As the subject of tax-related service practice involves many short answers, it must be understood by doing problems at ordinary times, and signing up for classes can greatly improve learning efficiency.
Finance and accounting
"Finance and Accounting" is the subject with the highest difficulty coefficient in the tax agent examination, which involves two parts: financial management and accounting. For candidates who don't have any accounting professional foundation, it will be more difficult to learn.
Learning methods: Finance and accounting involve a large number of calculation problems, and examine candidates' application of formulas. There is no shortcut except practicing more and remembering more.