1. Tax Law 1 Difficulty: Generally speaking, the tax agent has the same difficulty in taking the tax law 1, and the focus of the examination remains unchanged, mainly focusing on the second, third, fifth and seventh chapters. This paper investigates the environmental protection tax increased in chapter 9 and the water resource tax increased in chapter 5 of this year's textbook, which embodies the characteristics that the test questions follow closely the policy changes and the new content of the textbook.
2. Difficulty of Tax Law II: Generally speaking, the difficulty of Tax Law II exam is the same, and the focus of the exam remains unchanged, mainly concentrated in Chapter I and Chapter II. The third chapter is more difficult, and the international tax inspection is less.
3. Legal Difficulty of Tax-related Services: Generally speaking, the tax-related services examination for tax agents is more difficult than last year, and the examination focuses on chapters 7, 10 and 11. This year, chapter 12 of the criminal law foundation, which is rarely examined at ordinary times, was comprehensively analyzed.
4. Difficulty of finance and accounting: Generally speaking, the difficulty of the examination of finance and accounting is slightly lower than that of last year, and the focus of the examination remains unchanged, mainly in chapters 5, 9, 11, 12, 16 and 17. The changes of financial instruments and income in this year's textbook are rarely investigated, and all appear in objective questions.
5. Difficulty of tax-related service practice: Generally speaking, the difficulty of tax-related service practice examination is higher than 20 17, which is the same as 20 16. Most of the new key points and new knowledge points in 20 18 are reflected in the examination questions. Not all chapters have exam questions, and chapters 3, 6, 13 and 14 have no questions.
1, tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the professional qualification certificate of tax agents, and registered at the same time, engaged in tax-related authentication and tax-related service activities. On July 20 14, the State Council cancelled the professional qualification license of certified tax agent, and the registered tax agent was renamed as tax agent. After the name change, the tax accountant still belongs to the national professional qualification. The qualification of tax accountant is obtained through examination and identification system. The registration service system shall be implemented for the professional qualification certificate of tax agents, and the specific work of the registration service for the professional qualification certificate of tax agents shall be the responsibility of the national tax agent industry association. The 20021annual tax agent qualification examination was held in June165438+1October 13- 14.
2. Registration conditions for tax agents: China citizens, who abide by national laws and regulations, abide by professional ethics, have full capacity for civil conduct, and meet one of the following corresponding conditions, can register for the tax agent examination: (1) They have obtained a college degree in economics, law and management, and have been engaged in economic and legal related work for 2 years; Or obtain a college degree in other disciplines and have been engaged in economic and legal related work for 3 years. (2) Obtaining a bachelor's degree or above in economics, law and management; Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year. College students who meet the above registration conditions and have not yet obtained the academic certificate (degree certificate) can register, modify their personal information and upload the electronic picture of the certificate after obtaining the academic certificate (degree certificate).