First, the introduction of tax-related service practice questions
Judging from the examination situation over the years, the types of tax-related service practice have not changed, and they are still fixed single-choice questions, multiple-choice questions, short-answer questions and comprehensive analysis questions, with four types of questions, with a total score of 140.
In terms of question quantity score, there are 20 multiple-choice questions for tax-related service practice subjects every year, with each question scoring 1.5; The number and score of multiple-choice questions have not changed, and they are still 10 questions, with 2 points for each question; Short answer questions are basically 5 questions a year, and the score of each question ranges from 6 to 10. There are two comprehensive analysis questions every year, and the scores also change, with three scores of 20, 25 and 30.
Second, the analysis of tax-related service practice test sites
At present, the new textbook 202 1 tax agent has not been listed yet, but you can study the textbook in advance and then focus on the changed content after the new textbook comes out.
According to the law of tax accountant examination questions over the years, Deep Space has sorted out the relevant key contents:
(1) In recent years, Chapters 3, 6 and 15 have basically no examination questions and are classified as non-key chapters. However, candidates should pay attention to the fact that the textbooks of Chapter 3 and 15 have changed greatly, and the probability of giving questions will increase, which is likely to become the key chapters in the exam.
(2) Short answer questions mainly appear in the second, fifth, seventh and ninth chapters, 10, 1 1, 13, 14. If short answers are given in these chapters, the score will be relatively high.
(3) The comprehensive analysis questions appear in Chapter 9 and 10, which may involve accounting entries in Chapter 7 and adjustment entries in Chapter 8 or be examined in combination with other taxes in Chapter 1 1.
Third, sports training.
1. Among the accounting of the following businesses, () needs to pass the accounting of "Taxes payable-VAT payable (transferred-out input tax)". Chapter IX, Goods and Services Tax Declaration Agency and Tax Audit
A, the general taxpayer will change the use of purchased goods for collective welfare.
B, ordinary taxpayers will use their products for self-built projects.
C. General taxpayers use their own products for shareholder distribution.
D, ordinary taxpayers' finished products have abnormal losses due to poor management.
E, the general taxpayer will entrust processing to recover the goods for personal consumption.
2, the following expenses, belong to the scope of enterprise income tax employee welfare expenses are (). Chapter X, Income Tax Declaration and Tax Audit
First, employee transportation subsidies
B. Staff travel allowance
C, on business in the field of medical expenses
D, organize staff travel expenses
E, heatstroke prevention and cooling costs
The answers to the two questions involved in this paper are AD/CE respectively.