In the tax accountant examination, "Tax-related Service Practice" is a relatively difficult and comprehensive subject. Many candidates have reported that this subject is difficult. In this regard, deep Today, Kongwang will focus on explaining the proposition rules of "Tax-related Service Practice" and related learning methods.

Proposition rules of "Tax-related Service Practice"

(1) The focus of the exam is very prominent. For example, the content of value-added tax and income tax accounted for a very large proportion of scores in previous years' exams, but some chapters in the textbooks have been tested very rarely in recent years.

(2) It covers a wide range and has a high level of comprehensiveness. The topic of "Tax-related Service Practice" will not only combine the value-added tax of "Tax Law 1" and the corporate income tax of "Tax Law 2", but may also include accounting content, so students need to have a comprehensive grasp of relevant knowledge.

(3) Pay attention to practical operations, which are closely related to actual work. Some test questions may be difficult for candidates without relevant work experience.

(4) The proposition will be closely connected with the New Deal of that year. This is one of the characteristics of the "Tax-related Service Practice" exam. The content in the textbooks and tutorials will be related to current political news to explain and analyze it for everyone.

Changes in the test points of the "Tax-Related Service Practice" teaching material

At present, the new textbook for tax accountants in 2021 has not been announced yet. According to the content of the teaching material, the "Tax-Related Service Practice" teaching material has The changes mainly come from the merger of national tax and local tax, the reform of personal income tax, and adjustments to other parts.

There are some important changes, such as adjusting the establishment of tax-related service relationships, revising the collection and management requirements for taxpayers temporarily engaged in production and business activities across provinces (autonomous regions, municipalities and cities under separate state planning), and rewriting the A section on corporate information reporting agents adjusts relevant content based on the merger of national and local taxes, and adds new calculation regulations related to personal income tax.

Moreover, Chapters 9, 10, and 11 are worth more points. Students must take them seriously when studying and study them in combination with the courses and test questions.

Study Guide

In the "Tax-related Service Practice" test paper, only about 40% of the content can be accurately found in the textbook, while the other 60% of the knowledge is It is not explicitly mentioned in the textbook.

So students must organically combine courses and tutorials when studying, and lay a good foundation through study and review. And it is not recommended that students spend all their study time listening to lectures. Cramming-style learning will only achieve twice the result with half the effort for the candidates.

Really do the questions attentively, practice the questions, and consolidate the content you don’t understand through textbooks, tutorials, or courses, so that you can gradually improve your level and achieve smooth pass.