As we all know, there are six subjects to guide the CPA exam, but in any case, the subjects of the CPA exam are constantly changing every year. Of course, the changes are all within the scope of the examination syllabus. Every year after the exam, we will summarize the real questions, most of which are sorted out through the memories of the candidates. Incomplete, but it will also be very helpful. Let's take a look at the memories of the 2020 tax law.

1. Personal income tax special additional deduction

Among the following incomes obtained by individual residents, the one that can enjoy special additional deduction when paying individual income tax is ().

A. Unexpected income

B. Income from property transfer

C. Operating income

D. Property rental income

Reference answer c

According to the second paragraph of Article 15 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Guo Decree No.707), when calculating the taxable income of individuals who have obtained business income without comprehensive income, expenses of 60,000 yuan, special additional deductions, special additional deductions and other deductions determined according to law should be deducted.

2. Scope of consumption tax collection

Among the following products, the one that belongs to the scope of consumption tax collection is ().

A. fruit beer

B. detergent

C. transformer oil

D. golf cart

Reference answer a

Refer to this topic to examine the knowledge point of "the scope of consumption tax collection" According to "Reply on the Collection of Consumption Tax on Fruit Beer" (No.333 [2005] of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China), fruit beer belongs to beer, so consumption tax should be levied according to beer, and option A is correct; The taxation scope of high-end cosmetics does not include shampoo, and option B is wrong; Insulating oil products such as transformer oil and heat transfer oil do not belong to the "lubricating oil" subject to consumption tax as stipulated in the Notice on Increasing the Consumption Tax Rate of Refined Oil (Caishui [2008] 167) issued by State Taxation Administration of The People's Republic of China of the Ministry of Finance, and consumption tax is not levied. Option c is wrong; Electric car, ATV, snowmobile, go-kart, golf cart, etc. If it is not within the scope of consumption tax, no consumption tax will be levied. Option d is wrong.

The above are some memories of the real problem of the 2020 tax law of certified public accountants, with analysis. I hope you can pay attention to it. At this stage, we still have to wait for the results to be announced. You need to pay attention to the new process of CPA's performance inquiry in advance and conduct the performance inquiry within the specified time. I wish you all good results in the exam.