Introduction to key chapters of tax law II.
Chapter 1 and Chapter 2 of Tax Law 2 are about enterprise income tax and personal income tax. These two chapters are the key chapters of the second examination of tax law. Candidates must focus on their studies when preparing for the 2022 exam.
In recent three years, the examination frequency of each chapter is positively correlated with the score or proportion. From the angle of examination frequency or score, we can see that all chapters have participated in the examination, and the general trend of the scores of each chapter in the examination is relatively stable, and the examination focus is very prominent. In the past three years, the top priority of the exam is corporate income tax and personal income tax, and international tax is the secondary focus.
In addition, the obvious annual change is the change of small taxes, and there is no law to follow, so the status of small taxes is the same, and candidates must master it.
Tax planner's suggestions on tax planning of tax law 2
1, rational use of label paper
After all, there are many subjects in the tax agent exam, and candidates will have more preparation tasks every day. There are many tasks, and it is inevitable that some tasks will be forgotten. Therefore, in order to remind yourself to complete all the learning tasks, candidates may wish to write the learning tasks of the day on a piece of label paper, and mark them whenever they complete a task, so as to control the pace of learning and further strengthen their learning motivation.
Step 2 Enhance self-confidence
In the process of studying and preparing for the exam, when candidates encounter problems that they can't understand, it will inevitably affect their emotions and hurt their self-confidence. In the face of such a problem, candidates should keep calm for the first time and never be affected by the problem. As long as they find a good solution, the problem will naturally be easily broken.