Analysis on the Difficulty of Tax Law Ⅱ for Tax Agents
Most candidates think that tax law 1 and tax law 2 are relatively simple, while some people think that some subjects are more difficult. The main reason is that the number of questions in some years is too large, or some questions will be combined with actual work, which requires candidates to have certain analytical ability.
The second tax law is more comprehensive, and every chapter will involve it. Students who want to get high marks need to be more careful when studying. Compared with the tax law, the test difficulty of tax law II will naturally be higher, but it is still at a lower level among the five test subjects.
What is the second test of tax law?
The first tax law includes not only the basic principles of tax law, but also nine taxes, namely value-added tax, consumption tax, additional tax, tobacco tax, resource tax, vehicle purchase tax, land value-added tax, customs duty and environmental protection tax.
The second tax law introduces nine kinds of taxes, such as enterprise income tax, personal income tax, stamp duty, property tax, vehicle and vessel tax, deed tax, urban land use tax, cultivated land occupation tax and ship tonnage tax, as well as some contents related to international tax.
These two subjects * * * contain 18 taxes that are closely related to our lives. The contents are both related and different, which is the basis for us to learn the relevant contents of the tax agent exam.
Suggestions on learning tax law II
1, do more simulation questions and summarize the rules and ideas of answering questions.
One month before the tax accountant exam, candidates are advised to practice simulation questions more. In the process of practice, answer questions carefully in strict accordance with the examination requirements, complete the answer sheet within the specified time, and adapt to the rhythm of answering questions in advance. Every time you finish a set of simulation questions, compare the standard answers in time, read and analyze carefully, and sum up your own shortcomings. In addition, in the process of doing the problem, we should summarize the law of doing the problem, the idea of answering the question, the setting of scoring points and so on.
2. Adapt to the computer test environment in advance.
The tax agent examination adopts paperless computer examination mode, and candidates must be familiar with the computer examination system and experience the specific operation process, especially the input of formulas.