Textual research and analysis of tax law II
Judging from the tax agent examination, there are questions in all chapters of Tax Law II, among which chapter 1 and chapter 2 have the most questions, with 52.5 points and 36 points respectively. The third chapter is the second key chapter, the test score 12.5. The scores of other chapters are relatively average.
Chapter 1 and Chapter 2 of Tax Law 2 are about enterprise income tax and personal income tax. These two chapters are the key chapters of the second examination of tax law. Candidates must concentrate on their studies when preparing for the 20021exam.
In recent three years, the examination frequency of each chapter is positively correlated with the score or proportion. From the angle of examination frequency or score, we can see that all chapters have participated in the examination, and the general trend of the scores of each chapter in the examination is relatively stable, and the examination focus is very prominent. In the past three years, the top priority of the exam is corporate income tax and personal income tax, and international tax is the secondary focus.
Tax Law II 202 1 Prediction of Important Test Sites
Chapter I: Enterprise Income Tax
According to the new policy, 15% preferential items for tax reduction and exemption have been added. Due to the impact of the epidemic, the state has given policy support to specific taxpayers, part of which is the continuation of preferential tax policies. The following are some typical policy screenshots for your reference. It is expected that some policies will be introduced before the textbook is published. Over the years, the biggest change in corporate income tax is the preferential tax policy, and the specific items and scope will change every year.
Chapter II Individual Income Tax
Judging from the newly introduced policies, one is the policy support given by the state due to the adverse impact of the epidemic on the economy, such as delaying the payment of personal income tax; The other is the tax incentives given by Hainan Free Trade; There is also a question about the deduction of basic expenses for withholding and paying personal income tax. It is expected that the overall tax structure of individual income tax will not change greatly.
Chapter VII: Deed Tax
The content of this chapter has changed a lot, and the teaching materials will be rewritten according to the newly introduced deed tax law. After you get the new textbook, you must carefully compare the contents of the old textbook and focus on the test sites that have changed.