Introduction of tax accountant's key subjects
According to the registration announcement of official website Tax Agents Examination, the contents of the examination subjects in 20021year are the same as those in previous years, and will not be changed. Subject 1 * * * of the CPA Examination includes five subjects: Tax Law I, Tax Law II, Finance and Accounting, Laws Related to Tax-related Services and Tax Service Practice. The details of the examinations on various subjects are as follows:
1, "Tax Law I" exam content mainly includes some calculations of current value-added tax, consumption tax and resource tax as well as related policies and regulations, and the questions are multiple-choice questions, calculation questions and comprehensive questions;
2. The assessment content of Tax Law II is mainly the calculation of enterprise income tax, personal income tax, land value-added tax, stamp duty and other taxes, and the questions are the same as above;
3. The main content of the assessment of Finance and Accounting is the basic knowledge and application of finance and accounting, and the questions are the same as above;
4. The assessment contents of Laws Related to Tax-related Services mainly include tax-related administrative law, civil and commercial law, economic law, criminal law, criminal procedure law, civil procedure law, administrative reconsideration law and administrative procedure law. The examination content of this subject is complex, massive and involves a wide range. To understand memory, there are more short answer questions than the previous subjects.
5. "Tax Service Practice" examines tax practice, including the calculation, collection, management and inspection of various taxes, tax-related accounting, tax-related document making, etc. This subject is the core, and the topic involves subjective short answers, which requires logical thinking and expressive ability.
How do office workers prepare for exams efficiently?
1, reasonable arrangement of time
After all, there are five subjects in the tax agent exam. As an on-the-job person, if you arrange your study time reasonably and have no plan to review, you will easily fail in the exam. Therefore, it is necessary for everyone to plan which subject to study first and how much time to allocate for a chapter.
2. Pay attention.
If you want to improve your learning efficiency, you must ensure your concentration. For mobile phone controllers, when preparing for the exam, you should mute your mobile phone and turn off the notification of WeChat. When preparing for the exam, you also need to ensure that it is carried out in a quiet environment to ensure that it is not disturbed by the outside world.