Pay attention to the content of the tax law exam
Pay attention to tax law, which is a tax subject of the national unified examination for certified public accountants, including resource tax law and environmental protection tax law, urban land use tax law and cultivated land occupation tax law, real estate tax law, deed tax law and land value-added tax law, vehicle purchase tax law, value-added tax law, enterprise income tax law, international tax management practices, tax collection management law and so on. Tax law generally needs to learn value-added tax law, consumption tax law, urban construction tax law, tobacco tax law, tariff law, ship tonnage tax law, resource tax, environmental protection tax and so on.
Examination content of tax law for tax agents 12
The tax law consists of nine chapters, namely: basic principles of tax law, value-added tax, consumption tax, additional tax and tobacco tax, resource tax, vehicle purchase tax, land value-added tax, customs duty and environmental protection tax. Its content is mainly turnover tax.
The tax law consists of two chapters: corporate income tax, personal income tax, international tax, stamp duty, property tax, travel tax, deed tax, urban land use tax, cultivated land occupation tax and tonnage tax. The content is mainly income tax.
The combination of tax law 1 and tax law 2 is the basic principle of the whole tax law and the content of tax substantive law. Tax law 2 will also rely on tax law 1. The main content of the second tax is income tax, and the main content of the first tax is goods and services tax, which is also commonly known as turnover tax. Income tax, especially enterprise income tax, depends largely on all other entity tax laws, so tax law one is the most basic subject.
Learning methods of various taxes
1, learning consumption tax should master the scope of collection, tax payment, consumption tax deduction and consumption tax calculation of taxable consumer goods recovered by entrusted processing. This chapter can be studied together with value-added tax, urban construction tax and tobacco tax, and it is not very difficult.
2. The corporate income tax chapter is also the most difficult part of the exam, and the first five sections are the key points. Items that can't be deducted and the limit of items that can't be deducted are regular test sites. We just need to sum up when reviewing, and it's easy to score. In the following chapters, we should pay attention to the combination of tax incentives and corporate income tax payable, collection management, source withholding and other related content.
Personal income tax has also been reformed in recent years. The threshold and special additional deduction are all points that need attention. In the process of learning, we should pay attention to the distinction between taxpayers, the tax rate of expenses deduction items and the general taxation rules of various tax items. For the calculation of special methods, we should divide them one by one, and pay attention to the combination of tax incentives and tax payable.
4. In the study of land value-added tax, we should pay attention to the chapters of value-added tax and enterprise income tax, and we can combine the problems in the comprehensive questions. The difficulty in learning land value-added tax is the calculation of deduction items and the memory of tax rate and deduction. This part of learning is mainly based on doing more questions. There may be many mistakes at first, but if you do more, you will find the law, and whoever makes you perfect.
5. For other taxes, it is enough to know their scope of collection and their relationship with key taxes. Generally, objective questions and calculation questions will have a short question. When practicing at ordinary times, pay more attention to the following and summarize the key points of the exam, without spending too much time.