There are 5 subjects in the tax accountant examination. It is required to pass within 5 years to obtain the qualification certificate. So how difficult are the five subjects of the tax accountant? How to prepare for the exam?
"Tax Law 1"
According to the examination characteristics of Tax Law 1, the subject preparation suggestion is to grasp both the overall and the key points. It is not to grasp the whole book in general, but to study each tax type carefully and then grasp the key points. There are two substantive tax categories. In the later stage of study, a lot of practice is essential, but the gold content of the practice must also be guaranteed, and do not blindly answer questions.
"Tax Law II"
The key points are highlighted, that is, the two major income taxes, corporate income tax and personal income tax, focus on calculation and miscellaneous tax types. When the calculation volume is large and the content is complicated, the best way is to simplify the complex, understand and remember, master the calculation formula of each tax type, grasp the characteristics of each tax type, form a system in your own mind, and also pay attention to New content.
"Tax-related Service Practice"
Compared with Tax Law I and II, the subject of "Tax-related Service Practice" is relatively difficult. Because the content of the "Tax-Related Service Practice" subject is also mainly related to taxation, it is combined with Tax Law I and II to become the "Three Taxes". Since the content of the "Tax-Related Service Practice" subject is based on Tax Law I and II, candidates who can learn Tax Law I and II well will have an easier time learning "Tax-Related Service Practice". For those who have plenty of time and a certain foundation, they can combine tax law I, II, and tax-related service practice to apply for the exam.
"Tax-Related Services Laws"
Compared with "Tax-Related Services Practices", "Tax-Related Services Laws" will be slightly more difficult. From the literal meaning of the subject As we all know, the characteristic of this subject is that there are many provisions involving relevant tax laws and regulations, such as criminal law, procedural law, civil and commercial law, etc., which means that candidates need to recite and memorize a lot of content, especially for those with zero foundation. Candidates need to spend a lot of time understanding, mastering and memorizing, so the difficulty of this subject cannot be ignored.
"Finance and Accounting"
"Finance and Accounting" is a highly technical and practical subject, with a complete set of business technology processing methods. Therefore, when reviewing and preparing for this course, attention should be paid to applying the basic theories and methods learned to the handling of corporate finance and accounting business. Practice is crucial, and good practice allows you to draw inferences that are even more important. This subject has been known as the most difficult subject among the five subjects for many years. When studying, you must allocate your time reasonably to obtain results.