Tax accounting examination subjects
Taxpayers' subjects include tax law (1), tax law (2), laws related to tax-related services, financial accounting and tax-related service practice. Among them, those who have engaged in senior professional and technical positions such as economics and auditing or engaged in tax-related work for two years can be exempted from financial accounting, while the latter can be exempted from tax-related services.
Characteristics of tax accounting subjects
In the tax agent examination, tax law 1 and tax law 2 mainly examine the knowledge content of various taxes, with the focus on turnover tax and income tax; "Finance and Accounting" includes financial management and accounting, but accounting accounts for a higher proportion; The Law on Tax-related Services involves various laws and regulations, covering a wide range and requiring memorization. "Tax-related service practice" is focused, and at the same time, it is highly related to other disciplines. It is often inspected together with the knowledge points of other subjects, so the comprehensive analysis ability of candidates is needed.
Tax agency problems in various subjects
Tax Law I, Tax Law II, and Accounting are four types of questions, namely, single-choice questions, multiple-choice questions, calculation questions, and comprehensive analysis questions.
There are three types of questions about tax-related services, namely, single-choice questions, multiple-choice questions and comprehensive analysis questions.
There are four types of questions in the practice of tax-related services, namely, single-choice questions, multiple-choice questions, short-answer questions and comprehensive questions. Among them, short answer questions and comprehensive analysis are subjective questions, and candidates need to input words on the computer.