Introduction to the characteristics of each subject in tax accountant examination
Tax Law I
Mainly talking about turnover tax. For example, value-added tax, consumption tax, etc., the inspection is not difficult, and it is also the first time that candidates who apply for tax agents choose more subjects;
Tax Law II
Mainly talking about the value-added tax, and "Tax Law I" constitute China's tax substantive law system, and the examination is not difficult. Most candidates choose to apply together with "Tax Law I";
Finance and accounting
Including financial management and accounting. The content is complicated, and there is a lot of knowledge and content to remember. I suggest that you list the knowledge points, make a mark every time you conquer a knowledge point, record your mistakes in time, form good habits and avoid making mistakes next time.
Law on Tax-related Services
Civil and commercial legal system and criminal legal system are the key points, and many new contents have been added. I believe there will be some adjustments in 20021year. The content of the examination is complex and has a large memory, involving many departmental laws, laws, regulations and judicial interpretations. The difficulty lies in the memory of knowledge points.
Tax-related service practice
In preparing for the exam, candidates are required to have a basic knowledge of Tax Law I and Tax Law II. After being familiar with these two subjects, it will be relatively simple to prepare for the Tax-related Service Practice. "Tax-related Service Practice" focuses on cultivating candidates' ability to solve practical problems with professional knowledge and their operational level in handling various practical businesses.
Suggestions on applying for tax accountant subjects
Preparation for the first year: Tax Law I, Tax Law II and Tax-related Service Practice;
Preparation for the second year: Finance and Accounting, Laws Related to Tax-related Services.
Tax Law I and Tax Law II are the core courses of tax agent examination, and they are also the basis of learning tax-related service practice well. Together with Tax-related Service Practice, they are called "three taxes", which are closely related and suitable for applying in the same year. "Finance and Accounting" and "Laws Related to Tax-related Services" are not closely related to other subjects, and it is more difficult. It is suggested that 1 year is more suitable for preparing for the exam, which is neither hard nor prolonged.