1 the basic subjects of economic and economic law in the primary accounting examination are all about big taxes. In the annual examination, the examination of large taxes often focuses on the overall framework calculation, and tax incentives are rarely combined with calculation questions, and most of them are set separately from memory questions. However, since February, except for personal income tax, other taxes are small taxes. In the previous annual review, small taxes were often mixed with various preferential policies because of their simple contents, especially the latest policies every year should be highly concerned. Therefore, this month, when studying small taxes, the basic subject of economic law, we should follow the trend, especially pay attention to learning the tax preferences of various small taxes. Otherwise, if you learn in the wrong direction, it will be difficult to achieve the learning effect.

1. The latest policy should be grasped.

Judging from the changes of tax policy in the primary accounting examination in recent years, personal income tax, property tax, stamp duty and urban land use tax have changed greatly, especially the personal income tax law, and the whole tax system has undergone earth-shaking changes, from the original classified income tax system to the income tax system combining classification and synthesis. Although the new individual income tax law of 20 19 has been reviewed for one year, there are many difficulties, such as the situation of final settlement, the scope and calculation of comprehensive income, etc. And there are still many new contents that have not been tested. We should attach great importance to studying personal income tax this month. In addition, the preferential tax policies for small taxes have changed greatly in recent years, almost every year, such as property tax, stamp duty, urban construction tax and other preferential tax policies. Candidates who failed in previous years must master the latest policies when learning the above contents.

Don't underestimate the study of small tax.

Many primary accounting examination candidates will take a long breath after learning the relevant content of personal income tax. This is because almost no one understands the contents of Chapter VI except the land value-added tax, and the calculation is quite simple and the steps are much simplified. As a result, some candidates tend to look down on small taxes, learn too fast and swallow dates. Dyspepsia? Situation. Here, I would like to especially remind candidates that although the content of small tax is easy to understand, in the real exam, other contents are often combined to improve the difficulty of the exam questions. When learning, we should be comprehensive, from point to surface, deeply understand and grasp. Don't let small tax problems prevent you from passing the exam.

There is no return ticket for the basic study tour of economic law in the primary accounting examination Although there are many difficulties in the journey, as long as we look forward, fight hard to the end and live up to time, we will certainly be admitted. I wish you all an early license! More about the skills of preparing for the primary accounting exam, dry goods for preparing for the exam, news information and other contents, Bian Xiao will continue to update.