In the Tax Agent Examination, "Tax Law II" and "Tax Law I" are both less difficult and highly relevant subjects. So what do you need to pay attention to when preparing for the "Tax Law II" exam? ?How to review?
1. Learn to plan and set goals
Planning can give us a direction to review. Whether you are an office worker or a student, if we make a plan, our direction will be determined. We know what we should do in which time period? What effect should we achieve in which time period?
The goal is to enrich us. For motivation, we need a realistic goal so that we can learn more effectively. When you feel discouraged, let the goal support you to keep moving forward.
2. Focus on understanding
Under normal circumstances, the time spent reading and understanding textbooks should account for 70%-80% of the total review time, and the time spent doing exercises should account for 70%-80% of the total review time. 20%-30%. On the basis of being familiar with the teaching materials, you can verify your correct understanding of the teaching materials and your ability to apply the regulations by doing supporting exercises. It is not advisable to spend most of your review time on doing practice questions. Doing exercises to meet test questions is not advisable. New content is added to the textbook every year. Under normal circumstances, the new content is the content of the key exams that year.
3. Pay attention to the method and avoid staying up late
Many people think that as long as we use more time, I will not review enough during the day, so I will not sleep at night, just to complete today’s Mission accomplished. This often results in insufficient sleep and lack of energy when you wake up the next day, so the review effect is naturally not much better. Therefore, staying up late is not advisable.
4. Strengthen comprehensive ability training
In the "Tax Law II" for tax accountants, a certain provision is independent in the teaching material. But when applied, it is both comprehensive and intersectional. There are two basic forms of synthesis: first, multiple tax types are involved in one topic at the same time, such as when calculating corporate income tax, which may involve the calculation of turnover tax and property behavior tax; second, a taxpayer is involved in many business contents at the same time, such as a certain Taxpayers have self-operated business, joint venture business, external investment, etc., and various regulations must be taken into consideration when calculating their tax payable.