Introduction to the content of tax accountant's five subjects test sites
Subject 1: tax law 1, compared with other subjects. The knowledge involved will be relatively simple, especially for zero-based candidates, you can consider taking the exam first, which will involve theoretical knowledge such as the basic principles of tax law and value-added tax.
Subject 2: Tax Law 2. Compared with Tax Law 1, Tax Law 2 has basically the same subject content and is mainly based on simple basic theoretical knowledge. The difference is that the subject content of Tax Law II will focus on the calculation of income theory.
Subject 3: Finance and Accounting. Compared with the first and second subjects of tax law, the knowledge of this subject is more difficult, and the content is basically based on accounting standards and tax-related knowledge points.
Subject 4: Laws related to tax-related services. Compared with the above three subjects, the legal subjects related to tax-related services are different literally, and the content of the textbook will focus on knowledge points such as laws and regulations, civil litigation and rights protection.
Subject 5: Tax-related service practice, which can be said to be a difficult subject in the tax agent examination, mainly examines the practical ability of candidates to deal with tax and tax-related issues, and candidates must pay attention to it when preparing for the exam.
Allocation scheme of tax accounting subjects
Students preparing to take the 2022 tax agent exam can refer to the plan in advance according to their actual situation, and they can choose 3 years or 2 years or something else.
The three-year exam 1, 2+2+ 1, that is, the first year exam of tax law I and tax law II, is relatively easy; Second-year examination of tax-related services related laws and tax service practice; The final examination of financial accounting is slightly more difficult;
2, 3+2 two-year examination five subjects, namely, tax law I, tax law II and tax-related services related laws together; The examination of accounting and tax service practice in the second year is very difficult, which requires sufficient time and energy.