Introduction to five key chapters of tax accountant examination
1. Tax Law I: It is difficult to prepare for this subject, and students with zero foundation can also prepare for it themselves. The key chapters of Tax Law I are in Chapters 2, 3, 5, 7 and 9. Focus on consumption tax, value-added tax, resource tax, etc.
2. Tax Law II: The main inspection contents include ten parts, such as enterprise income tax, individual income tax, international tax, stamp duty, deed tax, property tax, vehicle and vessel tax, urban land use tax, cultivated land occupation tax and ship tonnage tax. The key chapters of Tax Law II are enterprise income tax and individual income tax.
3. Tax-related Service Practice: This subject is comprehensive. The key chapters of Tax-related Service Practice are in chapters 7, 8, 9, 13 and 14.
4. Laws Related to Tax-related Services: The difficulty of this subject is moderate, and the content is mainly legal provisions, which requires candidates to strengthen their memory. The main contents include administrative legal system, civil and commercial legal system, criminal legal system and litigation legal system. Key chapters of the Law on Tax-related Services: the financial part is in the third, fourth, fifth and seventh; The accounting section is in chapters 11, 12, 14, 16, 17, 18 and 20.
5. "Finance and Accounting": This is the most difficult test subject in the tax agent exam, but it involves a lot of content. It is generally recommended that candidates prepare for the exam at the end. The key chapters of Finance and Accounting are in chapters seven, eight, nine, ten and eleven.
Tax agent examination study plan
1, know the characteristics of tax agents in advance
For zero-based candidates, it is not realistic to master what they have learned at once because of their weak foundation. Therefore, in order to make it easier for candidates to start, it is recommended that you know the test sites of tax agents in advance, understand what characteristics they have, and then achieve mastery.
2. Combination of study and practice
In order to achieve success in learning and improve learning efficiency, it is necessary to combine learning with practice. In addition to reading textbooks, rain needs to further consolidate knowledge points by combining with doing problems, which has a great impact on exam results. Learning and practice are closely linked, and both are indispensable. To know that understanding and mastering are different concepts, only the combination of the two can be regarded as a real mastery of knowledge points.
3. Computer test simulation
You know, in 2022, tax agents will take the form of computer examination. Therefore, for candidates who are not proficient in computer operation, I suggest that you start practicing early. Only when you are familiar with the operation skills will it not affect the efficiency of answering questions. As long as you can spare a little time, I believe you will be proficient soon.