How to prepare for the tax agent exam efficiently?
1, do more exercises
Candidates can choose to attend training courses. In class, teachers will give better ideas to understand textbooks. These methods are relatively easy for candidates to master, but they still need candidates to ponder carefully and consolidate the knowledge they have learned into their own abilities. Therefore, after each course, it is still necessary to consolidate the learning effect through certain exercises, gradually form their own ability to solve problems independently, record the questions they don't understand or do wrong, and answer questions in time.
2. Always recall the contents of the textbook.
In order to help candidates better understand the teaching materials of tax agents, the teachers of training courses usually draw many charts and practice some exercises in class. Many candidates will find it easy to follow the teacher in class. They calm down and often make mistakes. This requires us to recall the content of the textbook and understand the description written by the teacher through understanding. Use the morning time, when your mind is clearest, but the specific situation varies from person to person. Everyone should make good use of the clearest moment of their thinking and don't let go before going to bed every day. You can close your eyes and recall what you learned today and sort out the key knowledge points of the day. The memory of this period is often the deepest.
Subjects and characteristics of tax accountant examination
There are five examination subjects in the tax agent examination: tax law I, tax law II, laws related to tax-related services, financial accounting and tax-related service practice. The examination features of each subject are as follows:
1, "Tax Law 1": It is less difficult, and the focus is on the knowledge points of VAT, consumption tax and other chapters.
2. Tax Law 2: The examination is meticulous and wide-ranging, emphasizing the foundation, and the comprehensive aspect also emphasizes the combination of theory and practice.
3. Finance and accounting: it is divided into two parts: financial management and accounting, and the accounting part is the focus.
4. Tax-related service practice: It 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.
5. Laws related to tax-related services: mainly based on legal provisions, regulations and policies, there is a lot of knowledge to be memorized, and candidates need to deeply understand and flexibly use the content.
What is the passing score of the tax accountant exam?
84 points in the tax accountant exam is regarded as a qualified score line. The full score of each subject in this exam is 140, and the standard of qualified score line is 60% of the full score of the test paper. Participants must pass all exams within 5 consecutive exam years; Exemption personnel must pass the examination of the subjects to be tested within 4 consecutive examination years.