Tax law 1
As one of the main subjects, it contains the basic principles of tax law and embodies the basic knowledge of tax law. It also includes eight categories of goods and services taxes in China and two additional basic policies. These eight categories include value-added tax, consumption tax, urban maintenance and construction tax, tobacco tax, resource tax, vehicle purchase tax, land value-added tax and customs duties.
Tax Law (2)
* * * is divided into nine chapters and two parts. The first part is two major income taxes, namely enterprise income tax and personal income tax; The second part is property tax and behavior tax, including 7 taxes.
Tax service practice
This subject is a comprehensive application subject, which requires comprehensive application on the basis of mastering tax law I, tax law II, finance and accounting.
Tax service law
Including module 1: civil and commercial law and civil procedure law, module 2: administrative law and administrative procedure law, and module 3: criminal law and criminal procedure law. This subject is a difficult subject in the tax agent examination, which involves a wide range of contents and flexible questions, and is commonly known as "small division examination".
Finance and accounting
This course is divided into two parts: finance and accounting. The financial part consists of seven chapters, which are divided into three parts, namely, the basic theory of finance, the basic methods of financial management and the basic contents of financial management. The accounting part is * * * in total 14, which is divided into basic accounting theory, confirmation of accounting elements, measurement and financial reporting, and accounting treatment related to enterprise bankruptcy liquidation.
Suggestions on applying for tax accounting subjects
1, candidates with strong computing ability
For this kind of candidates, it is suggested that tax law 1, tax law 2 and tax-related service practice should be put together, and with their strong computing ability and solid basic knowledge, they should strive to pass these three exams in the first year. In the second year, we will focus on the review of finance and accounting, taking into account the review of laws related to tax-related services, but we should also strive for the two subjects to be reviewed together, and set a good goal. In this way, we only need to take another tax-related service-related law in the third year to pass the tax agent exam.
2. Candidates with strong memory
For this kind of candidates, it is recommended to take the tax-related services, finance and accounting-related laws in the first year. First of all, they should pass the subjects they are confident about, and at the same time, they should have more time to review the other three subjects. Even if you don't pass the exams of tax law I, tax law II and tax-related service practice in the second year, you can gain experience and lay the foundation for passing the exam in the third year.