The content of the second examination of tax agent subject mainly includes six parts: the basic principle of tax law, goods and services tax, income tax, property and behavior tax, international tax and tax collection and management.

1. The basic principles of tax law mainly focus on the understanding of the basic theories and principles of tax law, such as the principle of statutory taxation and the principle of fairness.

2. The goods and services tax covers major taxes such as value-added tax and consumption tax, and requires candidates to master the calculation methods of various taxes, tax declaration and other practical operations.

3. The income tax part mainly involves enterprise income tax and personal income tax, and candidates are required to be familiar with the tax basis, tax rate and preferential policies of income tax.

4. Property and behavior taxes, including small taxes such as property tax and stamp duty, require candidates to understand the taxation objects and methods of each tax.

5. In the part of international taxation, it mainly investigates the understanding of international tax agreements and the tax treatment in transnational transactions.

6. Tax collection and management, involving tax registration, tax declaration, tax inspection and other tax collection and management links, requires candidates to understand the basic process and operational norms of tax collection and management.

The above contents are the main contents of the tax agent subject two examination, and the specific examination contents will be adjusted according to the annual examination outline. In the process of preparing for the exam, candidates need to fully grasp the content of the exam, pay attention to integrating theory with practice, and improve their ability to solve practical problems.