The 2020 tax accountant exam, like the previous tax accountant exam, is a national unified exam. The examination consists of five subjects, namely, tax law (1), tax law (2), finance and accounting, tax-related service-related laws, and tax-related service practice, with a perfect score of 140 for each subject, and the examination duration is all.

Analysis on the characteristics of tax accountant examination subjects and suggestions for preparing for the exam

1, tax law (1) and tax law (2)

Tax Law (1) and Tax Law (2) mainly involve the knowledge of major taxes and the calculation of tax payable, both of which belong to the lower-middle level in terms of examination difficulty.

Although both of them are the basis of the tax agent examination, the focus of the examination is still different. The first tax law mainly examines several taxes mainly based on turnover tax, including consumption tax and value-added tax, and the second tax law mainly examines several taxes mainly based on income tax, including corporate income tax and personal income tax. Tax Law 2 is a little more difficult than Tax Law 1, mainly because it involves more calculations and requires candidates to have a solid calculation foundation.

2. Tax service practice

"Tax-related service practice" is a difficult subject in the examination. A lot of knowledge involved in TA is related to other examination subjects. This subject pays more attention to practical operation and needs candidates' knowledge application and comprehensive analysis ability.

As we all know, the scores of all subjects in the tax agent exam are the same, and the length of the exam is the same. However, there are some subjective questions in the tax-related service practice exam, which require candidates to type directly on the computer, and the score is relatively high, so candidates must exercise their typing speed when preparing for the exam.

3. Finance and accounting

Finance and Accounting consists of two parts, one is financial management, and the other is accounting practice. Candidates should not only know how to memorize the formulas of financial management, but also master the accounting treatment of different economic businesses. However, accounting practice accounts for a relatively high proportion in the exam, so candidates need to focus on training their computing ability when preparing for the exam, and can't lose too many points in basic calculation.

4. Laws related to tax-related services

Most of the examination subjects related to law are complex in content and large in memory, and laws related to tax-related services are no exception. Of course, you can't get high marks by rote learning in this subject, because this subject focuses on examining candidates' understanding and practical application ability of legal knowledge. Therefore, it is suggested that candidates can learn to deal with some simple legal disputes by looking at some cases of tax-related services when preparing for the exam.

The above is about the sharing of tax agent examination subjects and their characteristics. I hope to help my friends who are preparing for the exam. Want to know more, please pay attention to this platform!