Suggestions on the collocation of tax accountant examination subjects
1, tax law 1+tax law 2
Tax Law 1 and Tax Law 2 are the main contents of tax agent examination, and the knowledge structure of tax law is the same. I suggest you prepare for the exam in the same year. These two exams are not difficult, mainly focusing on tax law. If you have a solid grasp of the main test sites in each subject, you can easily pass the exam. These two courses are the core courses of tax agent examination and the basis of learning tax-related service practice well. If you have a good foundation or spend more time preparing for the exam, you can add tax-related service practice to apply for the exam.
2. Finance and accounting+laws related to tax services
"Finance and Accounting" and "Laws Related to Tax-related Services" are suitable for candidates with high understanding and memory ability and strong calculation ability. For people with strong memory and calculation ability, these two subjects with high pass rate can be placed in the first year. It should be noted that this group has a lot of memories, so candidates should make sure they have enough time to prepare. Candidates can establish a knowledge framework for preparing for the exam before the exam, so that they can fully understand what knowledge points are and what are the key points of the exam. If you are a candidate who has just passed the note meeting, you will have an advantage in these two subjects, and the pressure of preparing for the exam will be relatively relaxed.
Subjects and questions of tax accountant examination
There are five subjects in the tax accountant examination: tax law 1, tax law 2, finance and accounting, tax-related service practice and tax-related service-related laws.
Tax Law I. Tax Law II. The examination questions of finance and accounting are single choice questions, multiple choice questions, calculation questions and comprehensive questions.
The subject examination of Tax-related Service Practice focuses on practical application, and the examination questions include single choice questions, multiple choice questions, short answer questions and comprehensive questions.
"Laws related to tax-related services" mainly involves related issues of tax-related laws and regulations, including multiple-choice questions, multiple-choice questions and comprehensive questions.
How many points did the tax accountant pass in the exam?
Only 84 points can pass the tax agent exam, and the tax agent exam has a relatively fixed qualification standard. The full score of each subject is 140, and the qualified standard is 60% of the full score of the test paper. Candidates need to reach 84 points to qualify.
The tax agent examination shall be subject to a rolling management system, and the examination period shall be five years. Those who take the tax agent examination need to pass all subjects within five examination years before they can obtain the tax agent examination certificate.