Assessment contents of tax assessors
My taxpayer exam is divided into two stages, the first is the taxpayer stage. The main content of this stage is some basic knowledge, and the second stage is the international finance and taxation stage of the payroll tax department.
First, the primary salary tax division stage
The national unified computer examination mainly focuses on salary management, attendance and leave management, employee salary preparation and form design, social insurance management and declaration management, housing provident fund management and declaration management, personal income tax calculation and declaration management and other basic financial and taxation knowledge points.
Second, the intermediate payroll tax division stage
The national unified computer examination is mainly aimed at the assessment of basic knowledge points such as salary management, presentation of employee salary in financial statements, personal income tax planning of employee salary, enterprise income tax management of employee salary, budget management and cost management of employee salary, internal control system construction of employee salary and related legal risk management.
Third, the senior assessor stage.
The national unified computer examination takes the form of comprehensive case analysis, mainly from the aspects of enterprise management and enterprise strategy, etc., and comprehensively analyzes the contents of the corresponding modules of the course and examines the scheme design.
According to the general examination content, it is not difficult to find that the examination content of primary salary tax is mostly related to attendance and vacation, five insurances and one gold, which is more suitable for basic transactional personnel. Generally speaking, there are more accountants, auditors and human resource management specialists who take the salary tax examination.
However, the content requirements for middle-level salary assessors will be relatively higher, requiring them to master salary design, formulate basic salary planning schemes, and handle daily salary and tax work independently. Middle-level salary tax agents are more suitable for middle-level professional managers, generally serving as human resources managers, financial managers, tax managers and other positions in enterprises.
The content of the senior salary tax accountant examination is complicated, involving enterprise management, enterprise strategy and so on. And it is more suitable for senior strategic planners, and requires the skills of independently operating complex salary design and planning and formulating the implementation plan of enterprise salary tax strategy.
What is the concept of tax assessor?
The position of "salaried taxpayer" is an innovative, compound, knowledge-based and global professional who integrates the relevant requirements of human resource investment appraiser IIP, human resource manager and tax agent. Its competency standard requires not only mastering the basic knowledge of human resource management and finance and taxation, but also mastering the whole process design of enterprise salary system, salary and tax planning, salary and tax accounting, salary payment, tax declaration, digital management and application of salary and tax, and risk prevention and prevention of salary and tax.
Is the gold content of the tax collector high?
Taxpayers have high gold content, and CCPA taxpayer certificates are divided into three grades. The first level is mainly applicable to the heads of enterprises and institutions, the general manager of human resources department and the general manager of finance department. The second level is mainly applicable to the managers of human resources department or finance department of enterprises and institutions; The third level is mainly applicable to college students who plan to work in the payroll tax department, such as human resource management, finance and taxation, accounting, or other staff engaged in the payroll tax industry.
What are the abilities of tax assessors?
The competency standard of salary tax engineer should not only master the basic knowledge of human resource management and finance and taxation, but also master the whole process design of enterprise salary system, including salary tax planning, salary tax accounting, salary distribution, tax declaration, digital management and application of salary tax, and prevention and management of salary tax risks. Sounds like human resources work and financial work. Yes, the tax assessor is such a compound talent.