1, apply for 2 subjects a year.
(1) Tax Law I+Tax Law II
Tax Law 1 and Tax Law 2 are the most basic and most difficult subjects in the tax agent examination. The contents of these two subjects are mainly based on memory test sites. As long as candidates are familiar with the contents of the textbook and memorize the important test sites in each chapter, they can basically pass customs smoothly.
Judging from the examinations over the years, the tax law focuses on the common taxes in China, such as value-added tax, consumption tax and resource tax, while the tax law focuses on personal income tax and corporate income tax. You can distinguish between primary and secondary when preparing for the exam.
(2) Finance and Accounting+Laws on Tax-related Services
This collocation method focuses on calculation and understanding, and there will be more calculation formulas and calculation questions involved in the two subjects, which is suitable for science candidates with strong calculation ability to apply for the exam. "Finance and Accounting" is divided into two parts: financial management and accounting. For candidates with a certain accounting professional foundation, it will be easier and simpler to learn, while the "Law on Tax-related Services" will be relatively less difficult. This combination of difficulty and difficulty is also suitable for more candidates to apply for the exam.
2. Apply for 3 subjects a year.
(1) Tax Law I+Tax Law II+Tax-related service practice
This collocation method is commonly known as the "three taxes". The overall difficulty of these three subjects is relatively low, and there is a certain correlation between them. The practical investigation of tax-related services is basically the content of Tax Law I and Tax Law II, so you can use this to improve the efficiency of preparing for the exam. For zero-based candidates, it is suggested to study the contents of tax law I and tax law II first, and then study the Tax-related Service Practice after consolidating the foundation.
(2) Tax Law I+Tax Law II+Laws related to tax-related services
This collocation method is suitable for liberal arts candidates who are good at memorizing. The contents of these three subjects are mainly based on laws and regulations, and there are basically no calculation questions. When preparing for the exam, everyone still gives priority to studying the contents of Tax Law I and Tax Law II, and the laws related to tax-related services involve more memory test sites, so everyone must pay attention to memory methods when studying.
I'll share with you how to choose the tax agent subjects for zero-based candidates in 20021year. I believe you have a certain understanding of how to match the subjects for the first tax agent exam. At this stage, I hope you will review for the exam and wish you success!