Tax law 1
The deadline for the published laws or normative documents applicable to the first review of Tax Law is 2021March 3 1, and the revised contents are as follows:
1. The original Chapter IX environmental protection tax was changed to Chapter VIII, and tobacco tax was listed as Chapter IX separately.
2. The order and content of each chapter are regulated according to the elements of the tax system.
3. The mastery and understanding of knowledge points in some chapters have been adjusted.
4. The examinee's investigation on the logical relationship of tax system was increased, and the main table of tax declaration was added.
Tax law 2
Generally speaking, the outline of the second tax law has not changed much, and the content of the deed tax chapter has been revised a little, which can strengthen this part of the study. Although the contents of other taxes have been slightly adjusted, as long as you master the basic knowledge, spend more time on the key knowledge, and then use it flexibly, you can adapt to the changing knowledge points.
finance&accounting
The examination content of finance and accounting is simplified, the whole chapter of consolidated financial statements is deleted, and practical operation cases are added to the content. Specifically including:
1, the contents of the first chapter and the second chapter are merged and simplified, but we can't ignore the mastery of various knowledge points.
2. The first section and the second section of the fourth chapter are merged together, and the knowledge points are simplified.
3. The supplementary chapter is Chapter 16, which adds the newly promulgated income cases of the Ministry of Finance.
4. All contents of Chapter 20 consolidated financial statements will be deleted.
Laws related to tax-related services
According to the changes of relevant policies and laws, some chapters of the course "Laws Related to Tax-related Services" have been revised and adjusted, but the basic knowledge points have not changed fundamentally, so don't be too nervous. As long as you work hard, you will be one step closer to success.
Tax service practice
There are many changes in the practice of tax-related services, and this course needs our attention. The main revisions are as follows:
1. The overview part clarifies the relevant responsibilities and obligations of tax agents, tax agent firms and tax agent associations.
2. Tax collection and management has increased the content of tax risk management and tax informatization.
3. Tax-related professional services, properly divide and simplify the eight chapters of tax-related services, and at the same time reasonably retain the original contents of the teaching materials.
4. Tax inspection and tax-related accounting reflect the ability of tax agents and the skills that tax agents must master. Therefore, as the core content, candidates need to focus on it in a separate chapter.