Explaining the content of tax accountant's 5 test sites
1, Tax Law I
As one of the main subjects, the content contains the basic principles of tax law, which embodies the basic knowledge of tax law. It also contains eight categories of goods and services tax in China and two additional basic policies. These eight categories include value-added tax, consumption tax, urban maintenance and construction tax, tobacco tax, resource tax, vehicle purchase tax, land value-added tax and customs duty. The tax basis of these taxes is directly related to the turnover of sales, labor services and so on.
2. Tax Law II
* * * is divided into nine chapters and two major parts. The first part is two major income taxes, namely enterprise income tax and personal income tax; The second part is property tax and behavior tax, including 7 taxes.
3. Tax-related Service Practice
The subject is a comprehensive application subject, which requires the comprehensive application on the basis of mastering tax law I, tax law II and finance and accounting.
4. Laws Related to Tax-related Services
The original book consists of four chapters and three modules, including module 1, Civil and Commercial Law, module 2, Administrative Law and Administrative Procedure Law, and module 3, Criminal Law and Criminal Procedure Law. The examination outline and teaching material style of Laws Related to Tax-related Services have been adjusted from the original four to three. The contents of administrative litigation legal system, civil litigation legal system and criminal litigation legal system in the fourth part of the original syllabus and textbook are integrated into the corresponding substantive law series, which is a difficult subject in the tax agent examination, involving a wide range of contents and flexible examination questions, commonly known as "small division examination".
5. Finance and Accounting
The subject is divided into two parts: finance and accounting. The finance part has seven chapters and is divided into three parts, namely, the basic theory of finance, the basic methods of financial management and the basic contents of financial management. The accounting part has 14 chapter, which can be divided into basic accounting theory, confirmation of accounting elements, measurement and financial reporting, and accounting treatment related to enterprise bankruptcy liquidation.
Subject application suggestion
1, if you have an accounting foundation, such as intermediate or junior accounting experience and sufficient study time in the first year.
First year: tax 1+tax 2+practice+financial accounting
The second year: law
2. If you have a legal foundation, such as taking the department exam and having enough time in the first year.
First year: tax 1+tax 2+law+practice
The second year: financial accounting
3. If it is a zero-based candidate,
First year: tax one+tax two+practice
The second year: law+financial accounting