What are the requirements for the tax accountant exam?
1, bachelor degree or above in economics, law and management (degree); Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.
2. Obtain a college degree in economics, law and management, and have been engaged in economic and legal related work for 2 years; Or obtain a college degree in other disciplines and have been engaged in economic and legal related work for 3 years.
What are the contents of the tax accountant exam?
1. The main content of Tax Law 1 is to evaluate the current relevant policies and regulations on value-added tax, business tax, consumption tax and resource tax, and to account for these taxes.
2. The main content of Tax Law II is to evaluate the existing laws, regulations and calculation methods of various taxes such as enterprise income tax and personal income tax.
3. Tax-related service laws include administrative law, civil and commercial law, criminal law and procedural law. Because there are many faces to remember, it is also difficult to learn. Candidates should not only memorize, but also have a deep understanding.
4. The main content of finance and accounting is to investigate the basic knowledge and practical application of accounting and financial management. Financial management is investment, financing, operation and analysis, while accounting distinguishes some contents. Mainly some basic financial management knowledge and more comprehensive accounting knowledge. "Finance and Accounting" also has a survey of calculation problems. Candidates must practice more when preparing for the exam, improve their answering skills and improve the correct rate.
5. The content of the tax-related service record examination is mainly about tax agency, tax inspection, tax declaration and so on. Learning this requires some basic accounting knowledge. When preparing for the exam, candidates must consolidate their exercises after learning a knowledge point.
The CPA exam is very difficult, and the preparation time for the tax agent exam is also very long, and the knowledge is also very wide. Candidates need to spend more time and energy preparing for the exam.
Questions and methods of tax accountant examination
The examination questions of tax law (1), tax law (2) and financial accounting are multiple-choice questions, multiple-choice questions, calculation questions and comprehensive analysis questions.
The examination questions of "Laws Related to Tax-related Services" are single choice questions, multiple choice questions and comprehensive analysis questions;
The tax-related service practice examination questions are single choice questions, multiple choice questions, short answer questions and comprehensive analysis questions. Among them, short answer questions and comprehensive questions are subjective questions, and candidates need to input words on the computer.
The tax agent examination adopts a closed-book computerized examination method, and candidates need to obtain test questions in the computer examination system and answer relevant questions within the specified examination time. The examination system supports five input methods, namely Microsoft Pinyin input method, Google Pinyin input method, Sogou Pinyin input method, Acura Wu Bi input method and sogou Wu Bi input method. Auxiliary input devices and software, such as handwriting boards, are not provided.