Highlights of various subjects in tax accountant examination
Tax Law I
The difficulty of Tax Law I is relatively low, and the examination questions are divided into single choice questions, multiple choice questions, calculation questions and comprehensive analysis questions.
20021year tax accountant examination "tax law I" subjects score proportion: 60 points for single choice questions, 40 points for multiple choice questions, 0/6 points for calculation questions, and 24 points for comprehensive analysis questions.
The key content of this subject is the value-added tax and consumption tax. It is suggested that candidates must learn this subject well, because it is closely related to other subjects of tax agents, so they should lay a good foundation for other subjects.
Tax Law II
The difficulty of Tax Law II is slightly higher than that of Tax Law I, and the test items are the same as those of Tax Law I..
20021year tax accountant examination "Tax II" subjects accounted for 60 points for single choice questions, 40 points for multiple choice questions, 0/6 points for calculation questions, and 24 points for comprehensive analysis questions.
This course focuses on personal income tax and enterprise income tax, which is closely related to Tax Law I. It is suggested that candidates can put the two subjects together for reference.
Law on Tax-related Services
The subject of Law Related to Tax-related Services is slightly more difficult than the subjects of Tax Law I and Tax Law II, and the types of questions are divided into single-choice questions, multiple-choice questions and comprehensive analysis questions.
The percentage of scores of various questions in the tax-related service-related laws in the 20021year tax accountant examination is 60 points for single choice questions, 40 points for multiple choice questions and 40 points for comprehensive analysis questions.
This subject involves many legal provisions, and it is difficult for candidates who have no legal foundation. Therefore, candidates need to spend more time in preparing for the exam, understand knowledge points related to memory, and learn to use these knowledge points to solve simple legal disputes.
It should be noted that candidates must learn the textbook thoroughly when preparing for the exam, and they must understand it first and then remember it.
Finance and accounting
The subject of Finance and Accounting is more difficult than the first three subjects. The questions are single choice questions, multiple choice questions, calculation questions and comprehensive analysis questions.
20021year tax accountant examination "finance and accounting" subjects score ratio is: 60 points for single choice questions, 40 points for multiple choice questions, 0/6 points for calculation questions, and 24 points for comprehensive analysis questions.
"Finance and Accounting" is divided into two parts: financial management and accounting, which will involve some calculation problems. Candidates with a certain accounting foundation and good calculation ability will learn more easily. Therefore, candidates with weak computing ability must brush more questions and exercise their computing ability.
Tax-related service practice
"Tax-related Service Practice" is a comprehensive subject, which is generally considered the most difficult by candidates. The questions are divided into single-choice questions, multiple-choice questions, short-answer questions and comprehensive analysis questions.
The percentage of scores of various questions in the tax-related service practice in the 20021year tax accountant examination is 30 points for single choice questions, 20 points for multiple choice questions, 40 points for short answer questions and 50 points for comprehensive analysis questions.
This course is comprehensive because it involves short answers and comprehensive analysis questions, and requires candidates to answer with a large number of words, so it has higher requirements for candidates' logical thinking ability. Therefore, candidates must exercise their logical thinking ability and expression ability during the preparation for the exam.
2022 tax accountant examination study plan
Preview stage: before the textbook is issued in 2022.
In the preview stage, we should mainly refer to the textbook of 20021year, and learn the basic knowledge points and key points over the years first, so as to save time for the basic stage. You can preview according to the subjects you want to apply for first.
Basic stage: distribution of new textbooks-September 2022
In the basic stage, everyone should review the textbook comprehensively, sort out the contents and key points of the exam through the official exam outline, and try their best to overcome all kinds of knowledge points in the textbook and understand the relevant knowledge points. You can also try to do some basic exercises to see if you can apply what you have learned.
Strengthening stage: September 2022-10/mid-October.
In the intensive stage, everyone should make a full-scale assault, focus on doing problems, consolidate the knowledge points learned through exercises training, and completely transform theoretical knowledge into actual combat training. Chapter exercises, simulation tests and real test papers can all help you improve the efficiency of answering questions, cultivate answering skills and problem-solving methods, and at the same time, everyone should also improve the accuracy of answering questions.
Sprint stage: 20221mid-October-exam
In the sprint stage, everyone's goal is to check for leaks and make up for vacancies, and strive to constantly raise points in the final stage to make up for their own shortcomings, so as to truly realize self-confidence and calmly face the exam.