Analysis on the difficulty of tax accounting subjects
The order of difficulty of tax accountant examination subjects from big to small is:
Tax service practice >: financial accounting > tax service related laws > tax law 2 > tax law 1.
Among the five examination subjects for tax agents, tax-related service practice is the most difficult. Candidates need to study under the premise of having basic knowledge of accounting, and if they want to master the subject of tax-related service practice, they must first learn the basic knowledge of tax law I and tax law II. Every year, there will be a difficult comprehensive question in the tax-related service practice exam, which requires candidates to have a comprehensive understanding of the whole tax law.
Financial accounting involves a wide range of knowledge points, mainly basic knowledge of financial management and comprehensive accounting knowledge. For candidates with weak accounting knowledge, it is difficult to learn this subject, so it is recommended that candidates use counseling books for in-depth study during review.
The legal examination related to tax-related services is difficult because it consumes a lot of energy and involves a wide range of knowledge. Most of the contents need to be memorized, mainly investigating administrative law, criminal law, civil and commercial law, procedural law and other related contents.
Tax Law 1 and Tax Law 2 are relatively simple, do not need much background knowledge, and are relatively easy to understand and master. But also need to cooperate with a lot of practice.
Suggestions on applying for tax accounting subjects
1. Two subjects a year
Tax Law I and Tax Law II
Tax Law I and Tax Law II are relatively less difficult, which are the core courses of tax agent examination and the basis of learning tax-related service practice well. Choosing these two subjects to apply for the exam together is very likely to pass the exam.
2. Three subjects a year
Tax Law I, Tax Law II and Tax-related Service Practice
To apply for three subjects a year, it is recommended to choose tax law I, tax law II and tax-related service practice, which is what we often call "three taxes". Putting these three disciplines together is mainly because they are closely related. Although the practice of tax-related services is difficult, it actually examines the contents of tax law 1 and tax law 2, but the examination method is more flexible. When preparing for the exam, it is easier to pass by linking the three subjects.