What's the difference between a tax accountant and an intermediate accountant?
1, the overall examination content
Judging from the overall examination content, the tax agent examination center focuses on tax content, mainly including corporate income tax, property tax, value-added tax, personal income tax and other taxes, as well as some financial management and accounting practice, which can be said to cover a very wide range of fields.
As for the intermediate accounting examination, the test sites involved are more specific, focusing on economic law, basic accounting knowledge and other test sites closely related to accounting. Although there are some differences between tax agents and intermediate accounting, there are also many confusions in the places involved in various subjects. Candidates must distinguish the knowledge points of the two subjects when preparing for the exam.
2. Tax Law
In the tax agent exam, the contents of the textbooks of Tax Law I and Tax Law II are basically based on tax laws and regulations, involving 18 entity taxes, and candidates can remember them on the basis of understanding when preparing for the exam.
In the intermediate accounting examination, economic law is also a subject with laws and regulations as the main content, including value-added tax, corporate income tax theory and other related contents, which are very similar to the contents of tax law I and tax law II of tax agents. Candidates must distinguish clearly when preparing for the exam.
3. Accounting Section
In addition to laws and regulations, the knowledge content of tax agents and accountants in intermediate accounting is also very similar. Among them, the financial and accounting of tax agents and the intermediate accounting practice and financial management of intermediate accounting, candidates must carefully compare when preparing for the exam, distinguish the key points and differences, master the knowledge points, and greatly improve the passing rate of the two exams of tax agents and intermediate accounting.