Tax Law I and Tax Law II
(1) Multiple-choice questions (suggested maximum time is 60 minutes)
Multiple-choice questions require choosing the only correct option from four options. The examination questions are mainly text content, supplemented by calculation questions, and all chapters are involved. Multiple-choice questions are generally not difficult, mainly to examine candidates' mastery of basic knowledge, which is relatively easy to score. There are ***40 multiple-choice questions with a score of * * 60, which is the key for us to pass the exam smoothly.
(2) Multiple-choice questions (suggested maximum time is 30 minutes)
According to the test requirements, 2 ~ 4 of the five alternative answers to multiple-choice questions meet the meaning of the question, and multiple choices, wrong choices and no choices are not scored; If you choose less, you can get 0.5 points for each correct answer.
In view of this grading standard, what we have to do is to carefully examine the questions and only choose the options that are absolutely sure. Don't waste too much time on multiple-choice questions. The more time you waste on multiple-choice questions, the less likely you are to pass them. For multiple-choice questions, our goal is to score more than half without putting too much pressure on ourselves.
(3) Calculation questions (20 minutes at most is recommended)
Calculation questions often assess value-added tax, consumption tax and land value-added tax. The calculation questions are relatively basic, and the correlation of each question is not high, so the score rate is relatively high. Students should master the basic knowledge and answer questions carefully. It can be said that calculation questions are easier to get points than comprehensive questions.
(4) Comprehensive analysis questions (suggested maximum time is 30 minutes)
2 comprehensive analysis questions, 24 points. Judging from the examination situation in recent years, the number and score of comprehensive analysis questions have not changed. 6 small questions for each question, *** 12 small questions, 2 points for each small question. It consists of single choice and multiple choices. Multi-choice, wrong choice and no choice are not scored; Choose one less item, and add 0.5 points for each item.
Comprehensive analysis questions are relatively difficult, and there are many knowledge points for assessment. Value-added tax, consumption tax and land value-added tax are frequent visitors in comprehensive analysis. Generally, the first few questions of comprehensive analysis questions are not difficult and relatively easy to score. We should pay attention to the basic content in preparing for the exam, expand our knowledge and achieve better results on the basis of mastering all the regular test sites.
Tax service practice
(1) Multiple choice questions (maximum 20 minutes is recommended)
Multiple-choice questions require choosing the only correct option from four options. The examination questions are mainly text content, supplemented by calculation questions, and all chapters are involved. Multiple-choice questions are generally not difficult, mainly to examine the candidate's mastery of basic knowledge, focusing on memory, and scoring is relatively easy. Multiple-choice questions ***20 questions, with a score of ***30 points, with a score of not less than 25 points, and strive to get 30 points.
In the process of making multiple-choice questions, we should carefully examine the questions, pay attention to the setting of test sites and answer questions quickly. When you encounter questions that you can't answer, you can skip them first and make up the answers after you finish the paper. Don't delay too long on a topic. See clearly the requirements and conditions of the topic, and never take it for granted. Especially those familiar topics and confusing knowledge points, we must look at them word by word, and the pit deliberately buried by the questioner must not jump.
Generally, we can use exclusion method, comparison method, guessing method, association method and substitution method to improve the speed of answering questions. In addition, intuition is also very important, especially for uncertain issues, it is best not to change. In general, the first choice is correct.
For multiple-choice questions involving accounting entries, you should first make the correct accounting entries according to your own business, and then choose the correct answers according to the options. Don't judge whether it is correct directly according to the options, otherwise it will be easily confused and affect the speed of doing the questions.
(2) Multiple-choice questions (suggested maximum time is 15 minutes)
According to the test requirements, 2 ~ 4 of the five alternative answers to multiple-choice questions meet the meaning of the question, and multiple choices, wrong choices and no choices are not scored; If you choose less, you can get 0.5 points for each correct answer. The best score is not less than 15, and strive for 18 and above. There are more test sites for memorizing multiple-choice questions. Familiar with key knowledge points (marked in textbooks or study notes) at ordinary times, and then make a full-scale assault about 10 days before the exam. Multiple-choice questions are allowed to be selected less, but not wrong. Choose up to four options, so I suggest you take the principle of "caution".
(3) Short answer questions (suggested maximum time is 50 minutes)
What to ask and answer, simple and clear, to the point! To adapt to the answering environment of computer test, you can do training through the simulated computer test related to online school. Don't type too slowly. Be careful, don't make a mistake. It is best not to be less than 28 points, and strive for 32 points and above.
If you encounter a problem described in words and can't remember the original text of the textbook, try to write down the key points, not to express them more accurately and answer the key knowledge points.
Secondly, if calculation is needed, only questions related to the topic requirements are calculated, and questions unrelated to the topic requirements are not calculated. Too much calculation is bound to make mistakes and waste precious time. There is also a calculation process, unless the topic requires it to be omitted. Some topics require writing formulas, and points will be deducted if you don't write formulas.
(4) Comprehensive analysis questions (suggested maximum 65 minutes)
On the whole, the comprehensive questions are comprehensive, slightly more difficult and have a large number of questions, so candidates need to improve their answering speed. Just get the scores you can get. Don't hesitate to skip the test sites that you don't know or those with too much calculation.
Every year, there is a topic of turnover tax and income tax, which is divided into many topics, and each business is independent, so you can get step marks by answering the questions, but in the end, you still need to seriously combine the business you ask or fill out the declaration form. Usually, you should do more comprehensive questions, especially master the logical relationship between the lines of the declaration form and the filling method.
Subjective questions account for more points and take longer to answer. Pay attention to answering skills and strive for more points. We should carefully examine the questions, answer every question in the stem step by step, reasonably grasp the progress of answering questions, have clear thinking and highlight the key points of answering questions.
Generally, the following issues will be involved. Summarize the main points of each question:
1. There are usually questions expressed in words. The perfect answer is to express them according to the original content of the textbook. If you can't keep up with the original content of the textbook, you should express the relevant keywords or scoring points that can be correctly explained. The marking teacher will also give corresponding scores.
2. When it comes to the calculation problem, try not to enter those non-scoring points that can be entered or not. Generally speaking, list the calculation formula, and then you can write the answer directly. Only the marking teacher can understand the form of the formula.
(For example, "*" is used for "×"; "⊙" can be expressed by "/"and so on. ), it is not too harsh, and it is not necessary to use the "formula input" of the computer examination system.
Remember not to just write the results, there is no calculation process. If the total amount is required in the question, the total amount should be calculated. To see the requirements of the question clearly, make sure that all the points you can get are obtained.
When it comes to writing accounting entries, it is better to list accounting entries step by step, rather than writing comprehensive entries directly. Each item has a corresponding score. Accounting subjects must be correct, and there must be no missing words or missing words, otherwise the whole item will not score.
4. Comprehensive analysis questions
(1) There are two comprehensive analysis questions in recent three years. Basically, 1 is a comprehensive question focusing on value-added tax, and 1 is a comprehensive question focusing on enterprise income tax. Comprehensive questions account for 1/3 of the total test paper, so they are very important.
(2) In the comprehensive questions of value-added tax, the questions will involve the compilation of accounting entries and the reconciliation of wrong accounts, the calculation of various taxes and fees, the filling of tax returns and so on. The correlation between various businesses and other businesses is not strong, and scoring is relatively easy. The corresponding score of each business is about 2 points, so try to get all the points in this part. When it comes to calculating the total amount, it is more comprehensive. If the summary is incomplete, the score will be difficult to get.
Finally, it involves filling in the declaration form, which may be around 10. When it comes to filling in the declaration form, it is required to master the logical relationship of each line, but the formula is not given in the exam, so you should calculate the corresponding amount yourself and fill it in the corresponding line. Each amount has a corresponding score, which may be 0.5 points/piece. How many points will be deducted if several questions are answered incorrectly? So it is not easy to get full marks when filling out the declaration form.
(3) In the comprehensive questions of enterprise income tax, the businesses with knowledge points such as business entertainment expenses, publicity expenses, items that cannot be deducted before tax, deduction of three expenses of wages and deduction of R&D expenses are not closely related to other businesses, so it is relatively easy to score, and each score is about 1 ~ 2 points.
If you are not sure about the previous business, give up decisively and return the rest of the time to other problems. The enterprise income tax return requires mastering the logical relationship of each line, and the formula is not given in the exam. You have to work out the corresponding amount yourself and fill it in the corresponding line. Each amount has a corresponding score, which may be 0.5 points/piece. How many points will be deducted if several questions are answered incorrectly? So it is not easy to get full marks when filling out the declaration form.
Finance and accounting
(1) Multiple-choice questions (* * 40 questions, each with 1.5 points and ***60 points) (suggested maximum 60 minutes)
This type of question has the least difficulty and the highest score among all kinds of questions, but from the examination situation in recent years, the examination content of this type of question covers a wide range and has a large amount of calculation.
(2) Multiple-choice questions (***20 questions, 2 points for each question, ***40 points) (maximum 40 minutes is recommended)
Most of these questions are expressed in words, but there is no complete selection. Although wrong selection and multiple selection will not be scored, less selection will have a fault tolerance score of 0.5.
(3) Calculation questions (***2 questions, 4 short questions for each question, 2 points for each short question, * *12 points) (suggested maximum time 15 minutes)
This question type has two big questions: one is the financial management part, and the other is the accounting part. The topics are multiple-choice questions and do not involve text input.
Judging from the law of the problem in recent years, the difficulty of the problem is not very great, and sometimes the amount of calculation will be slightly larger. Be sure to calculate carefully when you do the problem.
(4) Comprehensive analysis questions (***2 questions, 6 short answer questions for each question, 2 points for each question, ***24 points) (it is recommended that the maximum time is 25 minutes).
The small item in this question type is an uncertain choice. If it is a multiple-choice question, then the score, like the multiple-choice question, also has a fault-tolerant score of 0.5.
This kind of question is the most difficult and comprehensive in the whole set of papers, but the score is not the highest, and not every question is difficult, or every big question will have a relatively simple question. Therefore, it is suggested that candidates should read the questions before reading the materials, roughly judge the difficulty of the questions according to the questions of each small question, do their most skilled questions first to ensure accurate scores, and then continue to strive for the highest scores in the remaining time based on the principle of easy before difficult.
Tax service law
(1) Multiple-choice question (65438+ 0.5 points for each small question, ***60 points. Wrong choice does not score. )
Multiple choice questions are the least difficult of all questions. Only 1 of the four answer options in multiple-choice questions is the correct answer that meets the meaning of the question. In the exam, some questions are less difficult and the contents of the options are obviously wrong. At this time, candidates can easily distinguish and choose the correct answer. But some topics are more difficult, and some options are not easy to judge directly. At this time, the exclusion method can be used. After eliminating the wrong options, candidates can boldly choose among the uncertain options without spending a lot of time.
(2) Multiple choice questions (***20 questions, 2 points for each question, ***40 points)
Multiple-choice questions often examine several knowledge points, and some topics combine cases to assess the application of legal provisions. 2 points for each small question in the exam, * * 40 points. Wrong choice, this question does not score; Choose one less item, and add 0.5 points for each item.
(3) Comprehensive analysis questions (5 big questions, 20 small questions, 2 points for each question, ***40 points)
The comprehensive analysis question adopts case mode, requiring candidates to complete five indefinite multiple-choice questions after analyzing a specific case. There are ***20 questions in this part of the exam, each with 2 points. It consists of single-choice questions and multiple-choice questions. Wrong choice, this question does not score; Choose one less item, and add 0.5 points for each item.
Comprehensive analysis questions need to answer several indefinite multiple-choice questions according to the stem data. In fact, these small questions are generally set according to a certain part of the information in the case. Therefore, before reading the case materials, candidates should first browse the small questions and get a general understanding of the knowledge points to be examined.
The key of case analysis is to clarify the legal relationship between subjects. It is suggested to analyze the subjects one by one according to the description of the topic, so as to avoid putting multiple behaviors of multiple subjects together for analysis and unable to accurately sort out their legal relations.
What are the specific contents of the tax agent examination subjects in 2022?
According to the syllabus of the 2022 tax accountant tax law I examination, the application deadline of the published laws, regulations, rules and normative documents in this subject examination is March 3, 20221day. This revision: the chapter has not changed, and the content level and text expression have been standardized.
According to the syllabus of Tax Law II for Tax Agents in 2022, the deadline for the published laws, regulations, rules and normative documents applicable to this course is March 3, 20221day. Compared with the 20021outline, the overall structure of this year's outline has not changed much, except that the "source withholding" in section 10 of chapter 1 was moved to section 3 of chapter 3 and changed to "tax management of non-resident enterprises".
According to the syllabus of finance and accounting for tax agents in 2022, the main accounting and tax policies and regulations involved in the examination of this course will expire on March 3, 20221day. On the basis of the 20021annual examination syllabus, combined with the relevant regulations, explanations and questions and answers promulgated by the Ministry of Finance in recent years, some contents have been revised, supplemented and improved. In terms of style, considering the particularity of enterprise bankruptcy liquidation accounting, a separate chapter is made.
According to the examination outline of Tax Agents' Tax Related Services in 2022, the deadline for applying the published laws, regulations, judicial interpretations, rules and other normative documents to the examination of this subject is March 3, 20221day. Compared with the 2002 1 examination syllabus, the overall architecture has not changed much, and some fine-tuning are as follows: (1) Social insurance law is once again included in the examination scope; According to the newly revised Civil Procedure Law, make corresponding adjustments; Update the learning requirements of some exam subjects.
According to the examination outline of Tax Agents' Tax-related Service Practice in 2022, the deadline for the published laws, regulations, rules and normative documents applicable to the examination of this subject is March 3, 20221day. This course is a comprehensive applied subject, focusing on cultivating candidates' ability to solve practical problems with professional knowledge and their operational level in dealing with various practical businesses. Candidates are required to understand the basic systems and rules of the tax agency industry, be familiar with the specific operation procedures and norms of various tax-related businesses, and be able to master the basic knowledge and skills of the tax agency industry practice on the basis of mastering the tax law (1) and tax law (2) and financial accounting.
2022 Assessment Form for Tax Agents:
All subjects of tax agents are closed-book computer exams, which require candidates to complete their answers on the computer within a limited time, so we should be familiar with the operating environment of computer exams in advance before the exam.