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What subjects do tax agents have to take?
Tax agents mainly test tax law, accounting and tax-related service practice. The examination subjects are divided into five subjects: tax law I, tax law II, tax-related service law, tax-related service practice and finance and accounting.
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What is the specific content of each subject of tax accountant?
1, Tax Law I mainly introduces goods and services tax and resource tax, and value-added tax is the focus of the book. This subject is relatively difficult for the study of specific taxes.
2. Tax Law II and Tax Law I are complementary. The second tax law mainly explains several entity taxes mainly based on income tax, which together with the entity taxes in the first tax law constitute China's tax substantive law system. According to the examination rules over the years, in the second examination of tax law, the test sites of enterprise income tax and personal income tax are the most, accounting for two-thirds of the test sites of tax law.
3. The civil litigation part of civil and commercial law scored the highest, followed by the administrative litigation part of administrative law, and the criminal litigation part of criminal law scored the lowest. Specific to the chapter, the score of each chapter in each exam is not stable. Generally speaking, the scores of new and revised chapters in the annual examination will be significantly improved.
4. Tax-related service practice, commonly known as "Tax Law III", basically examines the contents of Tax Law I and Tax Law II, but the examination method is more flexible and more difficult. The proposition will be closely linked with the New Deal of that year.
5. Accounting is divided into financial part and accounting part, which covers many knowledge points and needs to be understood. The exam is relatively difficult, so you need to lay a good foundation in the learning process. The number of questions and scores of finance and accounting have not changed much in the past three years, but the number of calculation questions is on the rise, mainly reflected in the increase of accounting calculation questions.
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