The tax accountant exam can take the subjects of tax law I and tax law II first. Tax Law 1 and Tax Law 2 are the basic subjects of tax agent examination. The first tax law is a relatively simple one of the five subjects in the tax agent examination, while the second tax law is relatively slightly more difficult and the two subjects are relatively easy to pass.

The contents of the tax accountant examination include

The content of the tax accountant examination includes five subjects, namely: tax law 1, tax law 2, tax-related service practice, finance and accounting, and tax-related service-related laws. Examination results are valid for 5 years, and general candidates can apply for certificates by passing all examination subjects for 5 consecutive examination years. If the candidate has passed the tax exemption application, he/she needs to pass the remaining examination subjects within four consecutive examination years.

Characteristics of each subject in tax accountant examination

The tax accountant examination is divided into five subjects, namely, tax law 1, tax law 2, finance and accounting, tax-related service practice and tax-related service-related laws. Generally speaking, financial accounting and tax-related services are more difficult, followed by tax law 2 and tax law 1. ..

The tax law 1 is less difficult, focusing on the knowledge points of chapters such as value-added tax and consumption tax.

The second tax law pays attention to the combination of theory and practice in terms of comprehensiveness.

"Finance and Accounting" is divided into two parts: financial management and accounting, and the accounting part is the focus.

Tax-related service practice requires high comprehensive ability and practical ability. Pay attention to practical operation and application analysis of knowledge points. Understand the basic industry standards and related systems, be familiar with the processes and specific operation contents of various agency businesses, and master the audit contents and tax calculation methods of various taxes.

Tax-related service laws are mainly based on legal provisions, regulations and policies, and there is a lot of knowledge to be memorized. Candidates need to deeply understand the content and use it flexibly.

Tax agent examination form

The tax agent examination adopts closed-book and computerized examination methods. The examination system supports five input methods, namely, Microsoft Pinyin input method, Google Pinyin input method, Sogou Pinyin input method, Acura Wu Bi input method and Wu Bi input method. Auxiliary input devices and software, such as handwriting boards, are not provided.