2009 Note on the Tax Law, a new addition to financial management

Hebei taxpayers have it online.

I'm in their group, and I send a group email every time there's an update.

The place here is too small to post, and if you post it, you probably won't be able to read it, so you go to their latest regulations on the Internet to take a look.

Financial regulations are the simplest, not difficult at all, read more books, remember more key points, do more questions are easy to pass, generally every new content will be examined in the current year, but the score of the exam is relatively not too high, the next year will be higher. That's what our teacher said.

Accounting Certificate Exam Focus:

Accounting Basics: Accounting 6 Elements, 2 Equations, 2 Statements, Focus on the content of Chapter 10, many entries to understand.

Financial regulations: mainly the first chapter, the Accounting Law of the People's Republic of China, accounting for 40 points of the test point, and the other chapters are memorized, basically passed, computerized: mainly remember some financial laws and regulations, and then the results of the computer level 1 exam questions, it is very easy to pass.

In addition to the above key points, the accounting basis should also be remembered: accounting procedures, that is, how to go from the original documents to the statements; There are also accounting vouchers and accounting books, that is, written carriers of accounting information; Double-entry bookkeeping, that is, the method of accounting bookkeeping, how to record the increase, how to record the decrease, and the accounting files must also be recorded, that is, how to keep various accounting materials, how many years to keep them, etc.

There is also the main economic business accounting (especially important), which explains the business from fund raising, supply, production and marketing, to profit formation and distribution in the form of entries. That is, taking industrial enterprises as an example, the whole process of capital movement is discussed.

The test is different in each place, so you have to say where you are.

I am in Shenzhen, and the examination is computer-based, and the questions of the regulations are randomly selected from the question bank, and everyone's test questions are different.

The textbook shall prevail.

The tax law is changing, and if the textbook does not prevail, then there will be controversy in the question, and the person who does the question will also have a variety of answers.

The exam is only to test your level, not to know whether you are concerned about the changes in the country's tax laws.

Therefore, in order to find a well-documented and prescribed answer, the content of the textbook must be published during the exam.

Taking a step back, if the tax law after the change of the exam is the standard, a notice will definitely be issued above (maybe there are still people who don't know about the change in calligraphy) If there is no special notice issued, the answer must be in the book, which is not a subjective question, a divergent thinking question or something, just a dull calculation question, you say yes, brother.

Don't worry.

Follow the book.

Because the tax law has changed this year, but if you take the exam this year, you still have to use the textbook.

Next year's tax law textbook will definitely change.

With my experience of 5 doors in the past two years, it has no impact.

The textbook is the only reference standard for the CPA exam, even if the textbook is wrong in a certain knowledge point (of course, the questions are avoided when the questions are asked). As long as the textbook is not revised, follow the textbook.

If you are still not at ease, I will help you analyze and analyze again, the new individual income tax will not take effect until the date, and the quick deduction has not yet come out. Note: The exam will be held in September, and the test questions will generally be released in July and August, so there is no significance for the exam.

There is no impact when the question is issued, you will definitely be prompted to start the 2000 for the change in strict accordance with the textbook The exam will also avoid these things.

You can just follow the content of the book.

At the time of the exam, you don't need to think about the current tax policy, you only need to take the tax policy within the scope of the exam.

To put it bluntly, the things in the test are all things before last year.

Don't get confused with the new tax laws.

The textbook shall prevail.

Because the content of the examination cannot exceed the scope of the examination syllabus compiled by the Association itself.

The levy rate is generally 17% or 13%, and the actual VAT borne is export sales * 17% - purchase amount * 3%, and from the perspective of business logic, the latter (the amount of goods purchased by small-scale taxpayers) should be less than the former (export sales), so the actual tax burden rate borne by taxpayers is greater than 14%, and the refund according to 6% is not less levy and more refund;

As for calculating the tax refund amount by multiplying the invoice amount by 3%, it is exempt from VAT in the export link, and the actual VAT borne by the enterprise before export is 3%.

Wow, I've seen page 70, and I haven't started yet.

1. All tax laws from value-added tax, except for personal income tax and enterprise income tax, are written in bold in the book, all 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.

Accounting: Accounting I have always had a headache, the most rare to see, but this year's release, test some places not to see, but accounting should also have the foundation of financial management, the second chapter of financial assets need financial management, unrecognized financing income, so learning accounting must have a foundation, have a foundation of intermediate financial accounting, have financial statement analysis, tax knowledge.

I can't summarize the study of accounting, but I still have to say that the connection of various chapters, financial assets, investment real estate, non-monetary asset exchange, and long-term equity investment are all related, so these chapters should be studied well.

Then financial statements, consolidated financial statements, income tax accounting are the difficulties.

The following points can be summarized:

Because accounting is actually a test of your accounting standards questions, very detailed, so first of all.

1.Summarize the accounting content of the ledger account.

2.Summarize what value is used to calculate, such as historical cost, fair value, what is the value.

3.Summarize the similarities, such as which ones should be provided for impairment, which can be reversed, and which cannot be reversed.

4.Contrast, assets vs. liabilities, vs. owners' equity.

5.Commonality, the commonality of assets, such as financial assets available for financial assets, assets held to maturity, commonality and difference, commonality between financial assets and investment real estate.

Tax law is to do more questions and look at the knowledge points when you have nothing to do.