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A real tax law question in the tax accountant exam
The real questions of tax agent examination tax law are as follows:

The tax accountant exam 1 * * includes five subjects: tax law 1, tax law 2, finance and accounting, laws related to tax-related services and tax-related service practice.

1, Tax Law I and Tax Law II are relatively simple to learn and understand knowledge points, but they also need comprehensive and detailed guidance books and a certain amount of practice.

2. Tax-related service practice needs basic accounting knowledge, mainly including some basic knowledge of tax declaration, tax inspection and tax agency. Status is equivalent to the audit in the exam, which is comprehensive. You need the basic knowledge of tax law 1 and tax law 2 to learn the practice of tax-related services.

3. The main difficulty in the practice of tax-related services lies in the comprehensive questions, which require a comprehensive understanding of the entire tax law, care about the hot issues of the year, and respond flexibly.

4. It takes a lot of energy to learn the laws related to tax-related services, including administrative law, civil and commercial law, criminal law and procedural law. It involves a wide range and needs rote memorization, so it is difficult for tax officials to learn administrative law, criminal law and procedural law.

5. Finance and Accounting explain some basic financial management knowledge and comprehensive accounting knowledge. It covers a wide range and the teaching materials are not too deep, so candidates need to study more deeply with the help of counseling books. It is difficult for candidates with weak accounting knowledge to prepare for the exam.

Extended data:

registration requirement

People's Republic of China (PRC) citizens, who abide by national laws and regulations, abide by professional ethics, have full capacity for civil conduct and meet one of the following corresponding conditions, can sign up for the tax agent examination:

(a) to obtain a college degree in economics, law and management, and to engage 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.

(2) Obtaining a bachelor's degree or above in economics, law and management; Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.

College students who meet the above registration conditions and have not yet obtained the academic certificate (degree certificate) can register, modify their personal information and upload the electronic picture of the certificate after obtaining the academic certificate (degree certificate).