Who can introduce the better textbooks and materials for learning tax law from easy to difficult

There are five subjects in the tax accountant examination, among which "Tax Law I" is the most basic subject considered by many candidates, so what is the study method of this subject? Is it difficult?

What is the study method of Tax Law 1 for tax accountants?

1.Segmented learning.

The study can be divided into three stages: the first stage, a comprehensive review, grasp the overall context of the "Tax Law I", and lay a good foundation for further grasping the key points and overcoming difficulties. In the second stage, do a good job of reviewing and grasping the key points.

When learning the key content, you can recall and further consolidate all the knowledge you have learned, and divide the knowledge points into multiple levels. In the third stage, practice questions and mock test papers are done. Systematically do all kinds of question types, review them in time, promote the consolidation and absorption of knowledge, and find their own shortcomings through continuous practice, check and fill in the gaps.

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2.Understand the components of each tax.

Most of the question types of Tax Law 1 are assessed around the 8 tax system components, and this is used as a clue to focus on the calculation of the tax payable for each tax type, so it is necessary to grasp the interrelationship between the elements of the tax system, the general provisions and special provisions involved in each element, and correctly calculate the tax payable and carry out relevant tax treatment.

Is it difficult for tax accountants to "Tax Law I"?

The difficulty of "Tax Law I" is not great, but the knowledge points are fragmented, and there is a lot of internal experience that needs to be memorized by the candidates. The examination focuses on the candidates' understanding of tax policies, and requires candidates to use the knowledge they have learned to solve some practical problems. In addition, the "Tax Law I" is closely related to the "Tax Law II" and "Tax-related Service Practice", collectively referred to as the "three taxes", and candidates will be more efficient if they put these three subjects together to prepare for the exam.

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There are not a few candidates who register for the tax agent examination for the first time every year, and most of these candidates will choose to register for "Tax Law I" and "Tax Law II". What are the ways to learn effectively?

Is it difficult for tax accountants to "Tax Law II"?

Tax Law II focuses on the examination of basic knowledge, the content involves a wide range, and the examination is more detailed, from the past examinations, individual income tax and enterprise income tax are the focus of the tax agent examination.

In 2022, the syllabus of the tax agent "Tax Law II" subject examination is not much compared with 2021, and the examination content covers China's income tax, property tax and specific behavior tax, and the change mainly includes ten chapters such as enterprise income tax, individual income tax, international tax, stamp duty, deed tax, and real estate tax.

The test question type is multiple-choice questions, multiple-choice questions, calculation questions and comprehensive analysis questions, although the "Tax Law II" subject examines many types of taxes and comprehensive content, but the focus of the exam is very prominent.

What are the learning methods of Tax Law II?

1.When reading through the textbook, candidates should do other exercises, and the primary task is to master the example questions in the textbook and find out their doubts.

2.In the process of learning, candidates should refer to the comprehensive analysis questions in the past past papers to summarize and sort out the interaction between the tax-related factors and types of enterprise income tax in different businesses, so as to improve their ability to answer the comprehensive analysis questions.

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What is the focus of the study of "Tax Law I" and "Tax Law II" for tax accountants? How do I review? In the tax accountant exam.

There are two closely related subjects, "Tax Law I" and "Tax Law II", the difficulty of these two subjects is relatively low, and they are also the two subjects that many candidates choose to apply for in the first year, so what is their focus? How do I revise it?

What is the focus of the study of "Tax Law I" and "Tax Law II" for tax accountants?

The first tax law not only contains the basic principles of the tax law, but also includes nine taxes: value-added tax, consumption tax, additional tax, tobacco tax, resource tax, vehicle acquisition tax, land value-added tax, customs duties and environmental protection tax.

The second tax law introduces nine types of taxes, including enterprise income tax, individual income tax, stamp duty, real estate tax, vehicle and vessel tax, deed tax, urban land use tax, cultivated land occupation tax and ship tonnage tax.

How do tax accountants review?

2.Listen to the lecture: listen to the lecture after reading the lecture notes, listen to the lecture after reading the lecture notes can effectively solve the problem of reading the lecture notes, record and broadcast classes, live classes, take learning classes, method sparring classes, and listen to the basic recorded lectures twice or more, the so-called reading a hundred times, its meaning is self-seeing.

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How to summarize the knowledge points of tax law?

Tax Law is a flexible subject that does not require rote memorization, so you may want to use the following methods:

First, reading through is selective, divided into two levels, the first level is basic mastery, the second level is familiarity, because whether it is an exam of tax law, or several other subjects, it is a test of familiarity, not whether you will or not, the key is whether you can solve the problem within the specified time, so be sure to read through the textbook.

The key chapters should be read intensively, the "Tax Law" has a number of laws and regulations, each of which has a premise and a foundation, and we cannot ignore the existence of such prerequisites when reviewing. In economic life, there can be no shortage of funds and materials, any economic activities are carried out around these two, from the industry, the primary industry, the secondary industry, the tertiary industry, can also be divided into manufacturing enterprises, in the establishment of the initial to raise and registered capital, which involves stamp duty, according to the total of five ten-thousandths of the total paid-in capital of the decal decal, with funds, should purchase raw materials, recruit employees, purchase machinery and equipment, to place machinery and equipment site, all goods to have a vehicle to transport. Some have to pay land use tax, vehicles have to pay vehicle and vessel tax, there are factories, office buildings, warehouses, etc., it involves real estate rights, recruited employees should pay remuneration, should fulfill the obligation to withhold and pay individual income tax, which involves individual income tax.

The price paid for the purchase of equipment includes VAT, which is divided into production VAT and consumption VAT. The purchase of raw materials, fuel, power, packaging, low-value consumables, commissioned processing fees and other taxes can be deducted, the price and tax can be separated, so the purchase of materials should also consider value-added tax, enterprises have a site, equipment, yards, land, employees, and then processing activities, the raw materials into finished products, after the finished products are put into storage, as long as the warehouse will involve taxes, finished products through the sales link, to calculate the output tax after the sale, Output VAT - The input tax paid on the purchase of raw materials is taxed on the part of the added value indirectly. When the income is realized, it is necessary to repay the bank loan, pay income tax to the financial department, or return the funds to production, or part of it is used for accumulation, and part of it continues to be invested, which is a complete cycle process of the enterprise.

Second, all the key points and points, candidates should look carefully and seriously, not plausible, so in the process of learning the textbook, we must understand the book knowledge, in fact, the content of each chapter will not exceed five core content, such as value-added tax 15 to 20 points, 2 to 3 calculation questions, as long as the content of value-added tax, the calculation of general VAT taxpayers, export tax rebates and other issues are mastered, the main score of this chapter can be obtained.

The tax law from value-added tax, except for personal income tax and enterprise income tax, the bold font on the book is in such an order.

1.The concept of individual taxes.

2.The object of taxation, the taxpayer.

3.Tax basis, this is the key to calculation, which ones should be taxed, which ones should be eliminated, and which ones should be calculated as group prices, you make a table.

4.Tax time, place, tax incentives.

You follow these four things and then summarize them to the fifth.

5.Taxes related to houses, you look at the exam papers of previous years, and you will get them every year.

If you summarize it like this, the tax law will be able to pass at most 30 pages of 4A paper.

How to summarize the knowledge points of tax law?

1. First of all, you must be familiar with China's tax system.

2. Secondly, we should study according to the types of taxes, for example, there are currently 23 types of taxes in China 3. When learning taxes again, we should learn according to the elements of the tax law, such as the scope of tax rate, tax basis, tax calculation method, tax reduction and exemption, etc.

4. Finally, we will continue to do typical cases.

Hope it works for you!

In fact, it is best to repeatedly look at the teaching materials of the tax law (such as tax injection textbooks, note meeting textbooks, etc.) It is best to buy some exercises to do, if you are not taking the exam, you can do it casually, this is very important, doing the questions is often the key to understanding, the tax law changes every year, pay attention to the revised part, some are very important. For example, on January 1, 2008, the corporate tax rate was changed from 33% to 25%. If you don't know about the update, you won't learn it, and it's almost the same.

How to summarize the knowledge points of tax law?

When studying tax law, each tax can be grasped from five aspects, and it is recommended that candidates think about the problem according to this line of thought: taxpayer - who will pay the tax; Basis of taxation – what taxes are paid; Tax burden – how much tax is paid; Tax incentives – how much less tax can be paid; Tax Procedure – How to Pay Taxes.

Memorize the law, do the question, remember the clockwork, the question is actually not very difficult, the export tax rebate is an exception 、、、

How can you calm down and read a book very seriously?

Put your textbooks from the front to the back, in the process of reading, value-added tax, consumption tax, business tax, these major taxes should be connected to compare and remember, for example, the time of levying value-added tax and consumption tax, very similar but a little different, so that you can remember after careful study, and you don't always want to remember it, you can't remember, this will cause a lot of psychological burden on yourself, dear, I don't know if I can say it, I don't know if you can apply it? Good luck.

If it is a simple exam to deal with, it is recommended to read the book well, accurately grasp the policies and regulations, and then do some test questions for testing, and then go back to the policies and regulations to deepen the impression; If it is used, it is recommended to understand more about the background and purpose of the introduction of some policies, so as to accurately grasp the essence of the document and ensure that the implementation of the policy is not out of shape.