Judging from the examination situation in recent years, the overall difficulty of tax agent examination is moderate, and the passing rate is maintained at about 25%~30% on average every year. What are the contents of each subject of tax accountant? What are the key points? Let's have a look.

Contents of test sites in various subjects of tax accountant examination

1, the subjects of tax law focus on several turnover taxes. Examining the exam carefully, candidates should pay more attention, especially the calculation of tax payable, which accounts for a large score. The difficulty of the tax one exam is relatively low.

2. Tax Law 2 focuses on several substantive tax types, and the substantive tax types explained by Tax Law 2 and Tax Law 1 constitute China's tax substantive law system. The difficulty of tax 2 is also relatively low in the tax agent exam.

3. Finance and accounting mainly focus on financial management and accounting. Among them, accounting will be more difficult, and the score of the exam will be larger. Candidates should be based on intensive reading textbooks and fully grasp the knowledge content of textbooks. The tax accountant exam is still quite difficult.

4. The content of legal subjects related to tax-related services is complex, which requires candidates to memorize a lot of knowledge, mainly due to numerous departmental regulations, laws and judicial interpretations. Examination questions mainly examine candidates' understanding and practical application ability of legal knowledge, which is a relatively difficult way for candidates to examine. Candidates should not learn by rote when preparing for the exam, but should understand it with cases.

5. The tax-related service practice subject is the most difficult of the five test subjects for tax agents. The test proposition of this subject has obvious characteristics, and the score is relatively concentrated. Candidates need to spend some time preparing for the exam. In the early exam, you may encounter questions answered by using the textbook of tax law knowledge (1) or tax law (2). And pay attention to practical operation, which requires candidates to use knowledge and comprehensive analysis ability.

Problems needing attention in tax accountant examination

1. It needs to be clear that there are five subjects in the tax agent examination: financial accounting, tax law (1), tax law (2), laws related to tax-related services and tax-related service practice.

2. The full score of tax agents in all subjects is 140, and the passing score is 84. The examination results of tax agents are valid for five years, and the rolling management mode is implemented, and every five years is a cycle.