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How many points are qualified for Tax Law 1 Tax Law 2?

Tax Law 1 and Tax Law 2 passed with 84 points.

The difference between tax accountant Tax Law 1 and 2:

1. Different content and difficulty

Tax Law 1: value-added tax, consumption tax, urban construction tax, education surcharge, Land value-added tax, vehicle purchase tax, customs duties, and resource tax are exam contents. Mainly circulation taxes, mainly value-added tax and consumption tax, require candidates to be familiar with the policies and regulations of goods and services tax while understanding the basic theory and development history of tax law.

Tax Law 2: Corporate income tax, personal income tax, international tax, stamp tax, real estate tax, vehicle and vessel tax, deed tax, urban land use tax, and cultivated land occupation tax are the contents of the examination. Among them, corporate income tax and personal income tax are the focus of the examination, and other small taxes will also be involved. Tax Law 2 is slightly more difficult than Tax Law 1.

2. The emphasis is different

The tax law focuses on several types of taxes, mainly turnover taxes such as value-added tax. Although there are fewer types of taxes involved than Tax Law II, the content of the test is very detailed and requires candidates to understand the tax elements of each tax type. Tax Law II focuses on explaining several substantive tax types, mainly income tax, which together with the substantive tax types in Tax Law I constitute my country's tax substantive law system. It is relatively more content and more difficult.

Tax Agent Tax Law I and II Preparation Guide:

1. Tax Law I Exam Preparation Guide:

Arrange time reasonably and distribute the limited time reasonably. Read and learn more about key chapters. Achieve a combination of points and aspects and grasp the key points. Strengthen your memory and do exercises frequently. On the basis of familiarity with the textbooks, it is necessary to assist in doing the questions. Use the exercises to check the mastery of the knowledge points and identify your own weak links to fill in the gaps.

Study the test questions of previous years. By studying the test questions of each year, you can find out the rules of the "Tax Law I" exam.

2. Preparation strategies for tax law II exam

When reviewing, you should pay attention to the understanding and application of tax law, so that you can learn and apply it flexibly, and it is not easy to memorize it by rote. Understand the calculation formula for each tax type. Master the characteristics of each tax type, understand the basic content of the textbook when reviewing, and then supplement it with exercises. Under normal circumstances, the new content is the content of the key exams that year.