It's harder to pay attention to tax laws. Taxes and knowledge points described by tax agents in Tax Law I and Tax Law II not only cover almost the tax laws of bill society, but also involve more tax knowledge than bill society, with less difficulty.

Changes of tax law outline I of tax agents in 2022

1, Chapter II Value-added Tax

Chapter 2 Value-added tax is the key chapter of the exam, and all kinds of questions will be involved. In 2022, according to the outline, this chapter was adjusted as follows. In section 7, the contents of "Special Provisions on Mastering Sales", "Mastering VAT Refund System" and "Familiar with VAT Summary Tax Payment" have been added to the calculation of tax payable by general tax methods. Section 10 adds "Understanding the relevant tax refund policies of Hainan Free Trade Zone" to the export value-added tax; And in the thirteenth section, the use and management of value-added tax invoices have added "special provisions on mastering the issuance of value-added tax invoices". Deleted the requirements of "mastering the sales of sales services", "mastering the sales of real estate" and "mastering the sales of financial commodities" in the calculation of taxable amount in Section VII "General Taxation Methods". Part of the contents of section 5 tax preference and section+export value-added tax are integrated, but there is no substantial change in this part.

2. Chapter III Consumption Tax

Consumption tax is also the key chapter of the undergraduate course, and the outline of this part is revised as follows: the requirement of "mastering the production behavior of other taxable consumer goods" has been added.

Adjust the provisions of "withholding agent" who holds the consumption tax to "withholding agent"; The policy of naphtha and fuel oil consumption tax collection (exemption and refund) was adjusted from "mastering" to "understanding".

3. Chapter V Land Value Added Tax

Land value-added tax is the second most important chapter after value-added tax, which will involve various issues. In 2022, according to the outline, some contents were deleted, as follows: the expression of tax preference for "public rental housing" was added. Delete the requirements of "understanding the legislative principles of land value-added tax" and "mastering the evaluation price of transferring old houses and buildings". "The characteristics of land value-added tax have changed from' familiarity' to' understanding'.

4. Chapter VI Resource Tax

Resource tax is also a key chapter of the undergraduate program. In 2022, according to the outline, some new contents were added, as follows:

Added "applicable provisions" to the resource tax rate; The resource tax preferential policy adds "other provisions on tax reduction and exemption"; The tax basis of resource tax and the calculation of tax payable are increased by "mastering the provisions of allowable deduction for overseas purchase of taxable products".

Overview of the changes of tax agents in the new tax law in 2022

Compared with the outline of 20021,the overall structure of the outline in 2022 has not changed much, except that the "source withholding" in Section 10 of Chapter 1 was moved to Section 3 of Chapter 3 and changed to "tax management of non-resident enterprises".

Outline of tax law for certified public accountants

1, basic principles of tax law and tax system;

2, the current taxpayer, tax object, tax rate, tax basis, tax link, tax place and tax incentives and other relevant provisions;

3, different enterprises engaged in production and business activities involved in the calculation of taxes and tax payable;

4. Relevant provisions on tax judgment, tax payable calculation and tax administration related to personal income;

5. The relationship between multiple taxes involved in the same business activity and the calculation method of tax payable;

6, enterprises or individuals to declare the main tax returns accurately fill in the column;

7, enterprise or individual tax risk judgment, the potential impact of tax policy changes on taxpayers and possible tax planning suggestions;

8. Analyze and deal with general tax issues related to international transactions;

9. Taxpayers' tax compliance, tax authorities' service awareness, corporate tax matters, tax authorities' tax management and other relevant laws and regulations and relevant judgments on tax enforcement;

10. code of professional ethics for members of the institute of certified public accountants, including the basic principles and concepts of professional ethics and the professional ethics of serving the government and taxpayers.