First, the designated reference books for the national tax enforcement qualification examination for tax officials.
1. Basic Knowledge of Taxation, edited by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, China Financial and Economic Publishing House, February 2009.
2. Basic Legal Knowledge Tax Edition, edited by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China, China Financial and Economic Publishing House, March 2009.
Two, the national tax personnel tax law enforcement qualification examination content and review focus.
(A) "Basic knowledge of taxation" part
Chapter one to chapter four: read through, which is not the focus of the exam.
Chapter 5: Section 1 Understanding; The second and third key examination contents; Value-added tax is the most important thing, focusing on mastering value-added tax, consumption tax payers, tax scope and calculation method, value-added tax, consumption tax rate, deduction of fixed assets of value-added tax, and ad valorem collection of consumption tax, and paying attention to changes in new regulations of value-added tax and consumption tax; The fourth section business tax is local tax business, and the national tax department does not test it; The fifth section generally grasps the taxpayer, tax scope, tax rate and calculation method of vehicle purchase tax.
Chapter VI: The first section is the understanding, and the second section is the key content of the examination, focusing on the calculation formula of the taxable amount of enterprise income tax (pay attention to the order), the loss and depreciation deduction in the pre-tax deduction items, and the 24-word requirements of enterprise income tax management (need to be understood); Section 3 Personal income tax is a local tax business, which is not required by the national tax department.
Chapter VII: mainly local tax business, not the national tax department.
Chapter 8: Grasp the basic system and content of tax management and understand the legal responsibility of tax.
Chapter 9: Master the working rules of tax inspection, especially the tax inspection authority, tax inspection execution and several tax inspection methods (no need to expand).
Chapter 10: Mastering international double taxation and its avoidance.
Chapter 11: read through, not the focus of the exam.
(B) "Basic knowledge of law, tax edition" part
Chapter 1: The key content of the examination, focusing on mastering legal relations, legal system, legal creation and legal application.
Chapter II: Examination content, understanding and mastering the first section, focusing on mastering the second and third sections.
Chapter III: Understand the concept of tax administrative license as a whole.
Chapter IV: The key content of the exam, most importantly, mastering the concept and types of tax administrative punishment, the implementation of tax administrative punishment (case analysis), the main tax violations and their legal responsibilities.
Chapter five: Understand the first and third sections and master the second section, especially the prevention of leaving the country, tax payment guarantee and subrogation right.
Chapter six: mastering the third section, understanding other chapters is not the focus of the exam.
Chapter VII: Grasp the crime of tax evasion as the relevant content of tax evasion.
Chapter 8: The key points of the exam need to be carefully mastered.
Chapter 9: master the second section and read all the other chapters, which is not the focus of the exam.
Three, the national tax law enforcement qualification examination (tax volume)
(A) the guiding ideology and principles of the proposition
The national unified examination for tax enforcement qualification of tax personnel aims at improving the level of tax enforcement, ensuring the basic quality of tax enforcement team, promoting tax authorities to administer according to law, and comprehensively promoting tax administration according to law. The unified examination of tax enforcement qualification is an important measure for State Taxation Administration of The People's Republic of China to implement the State Council's "Implementing Outline of Comprehensively Promoting Administration by Law", a necessary condition for the management of tax enforcement qualification certification, and an important step for the standardization and institutionalization of tax enforcement qualification certification. The law enforcement qualification examination of tax personnel should adhere to the principles of openness, fairness and impartiality. Most of them are the knowledge that tax officials should know in law enforcement, and they don't take biased, difficult, strange and obscure business knowledge. The difficulty of the test questions is between the entry level and the level level, with simple questions accounting for about 60%, moderately difficult questions accounting for about 30%, and more difficult questions accounting for about 10%.
(B) the composition of examination papers on business knowledge
Generally speaking, the two subjects are merged into one test paper, and there is no separate proposition; They are all objective questions. Basic knowledge of taxation accounts for about 60% (55-60 points), and basic knowledge of law accounts for about 40% (40-45 points).
(3) Test paper type
1. Multiple choice questions (multiple choice, no choice, wrong choice will not be scored), ***25 questions, 65438+ 0 point for each question, totaling 25 points.
2. Multiple choice questions (each question has two or more options that meet the meaning of the question, and there are at least 1 wrong items. If there are wrong options, this question does not score; Choose less, get 0.5 points for each correct option), ***20 questions, 2 points for each question, 40 points.
3. True or false questions (whether right or wrong, one of them is necessary, and there is no need to correct mistakes), *** 15 questions, each question 1 point, totaling 15 points.
4. Comprehensive (calculation, case) analysis questions, 3 cases, 3 questions in the first two cases, 4 questions in the last case, 2 points for each question, *** 10 question, 20 points. The first case is the value-added tax business (generally, the first question is to calculate the output tax, the second question is to calculate the input tax (pay attention to the business problems of exclusion and transfer-in), and the third question is to calculate the value-added tax that should be paid); The second case example is the business problem of enterprise income tax (generally the fourth problem, the fifth problem involves the business calculation of pre-tax deduction of enterprise income tax, business entertainment expenses, advertising expenses, research and development expenses, employee welfare education union fees, losses, amortization and so on. The sixth question is to calculate the payable enterprise income tax); The third case is the case analysis of tax law, which combines business propositions such as tax collection and management law, criminal law, tax administrative punishment, compulsory and relief substantive law. Case analysis questions include multiple-choice questions and multiple-choice questions, which are marked after the options.
Fourth, the key content of the exam and the content of reading through, understand the content of the proposition.
The key content of the exam must be tested. Read through the content and understand the content, not without taking the exam. Please pay attention to this when studying, and don't take chances.
Five, the relationship between the test proposition and the designated reference books.
Most of the test questions come from the designated reference books, but they are higher than the reference books, and generally do not directly test the original questions in the reference books; It should be noted that there are still some topics beyond the contents of the designated reference books (especially those involving various types of taxation), which generally account for about 10%.
Six, designated reference books to supplement the must-see reference materials.
1. Tax Collection and Management Law and Detailed Rules for its Implementation
2. Enterprise Income Tax Law and Regulations for the Implementation of Enterprise Income Tax Law
3. Provisional Regulations on Value-added Tax and Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax
4 "Provisional Regulations on Consumption Tax" and "Detailed Rules for the Implementation of Provisional Regulations on Consumption Tax"
5. Provisional Regulations on Vehicle Purchase Tax
6. Tutoring Book on Basic Knowledge of Taxation and Basic Knowledge of Law for National Tax Law Enforcement Qualification Examination, China Taxation Press, 2009, 1 1, which concentrates the key points and difficulties of each chapter, with a large number of typical case analyses and full-dimensional simulation papers and answers. Source: China Tax News, 2009,65438.