Introduction to tax accounting subjects
There are five subjects in the tax accountant exam, namely, tax law 1, tax law 2, finance and accounting, tax-related service-related laws and tax-related service practices, among which four subjects are related to taxation.
Suggestions on learning various disciplines of tax agents
1, memory class
Tax law 1. Tax Law II. Laws related to tax-related services are subjects that require candidates to memorize knowledge points. Of course, for the knowledge points of the three books, it is not feasible to rely on rote memorization. The best way is to understand memory. Under the guidance of the network class teacher, explain the knowledge points in combination with the actual situation, so that the nervous memory will not be too rigid. In addition, in learning, we must first lay a good foundation. Knowledge points are like bricks built in a building. Only by ensuring the quality of each brick can we build a high-quality building.
2, calculation class
Accounting and tax-related service practice are two subjects that examine computing ability, so it is easier for candidates with strong computing ability to prepare for the exam.
Financial scoring has two parts, one is accounting, the other is financial management, and the focus is accounting. In recent years, the examination has become more and more flexible, and the difficulty of accounting is higher than that of intermediate accounting practice with intermediate titles, and slightly lower than that of accounting courses at the meeting. It's really not difficult to win!
Proposal for project application
1. If you apply for a subject every year, it is recommended that candidates apply in the order of Tax Law I, Tax Law II, Financial Accounting, Tax-related Service Practice and Tax-related Service. There will be no problem that the subject content cannot be connected in the preparation for the exam.
2. If you plan to take two courses every year, it is suggested to lay a good foundation in the first year, so that tax law I and tax law II can be referenced together, and you can choose according to your own computing ability in the second year. The combination of "accounting+tax-related service related laws" can be selected for those with weak computing ability, and the combination of "accounting+tax-related service practice" can be selected for those with strong computing ability. In the third year, you only need to take the rest of the subjects.