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Taxpayer: What is Tax Law 1?
As one of the exam subjects, Tax Law I contains the principles of tax law that embody the basic knowledge of tax law, and the basic policies of nine taxes and surcharges of entity tax in China.
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The nine taxes included in Tax Law 1 are: value-added tax, consumption tax, urban maintenance and construction tax, tobacco tax, resource tax, vehicle purchase tax, land value-added tax, customs duty and environmental protection tax.
Compared with Tax Law II, Tax Law I has nine chapters, including consumption tax, value-added tax and customs duties. The focus of Tax Law I is turnover tax. Tax Law II has ten chapters, including personal income tax, enterprise income tax and urban land use tax. Tax Law II focuses on income tax.
Judging from the difficulty of the examination, the difficulty of Tax Law 1 is less than that of Tax Law 2, and the examination content of Tax Law 2 is more comprehensive, and it pays attention to the combination of theory and practice.
How to study for tax preparation in Tax Law 1?
1. Master the changes of teaching materials systematically.
In 2022, the textbook "Tax Law I" for tax agents changed greatly, and the overall change degree was as high as 30%. The knowledge points with great changes in teaching materials are mainly: value-added tax, urban maintenance and construction tax, education surcharge and local education surcharge, consumption tax, land value-added tax, resource tax, tariff and so on.
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