Urgent! Those who know how to note or pay taxes, please enter!

1.Of course, it is much less difficult to inject taxes, and it will be very difficult to inject taxes. There are a total of six, even if you finish the intermediate accountant exam, it is not comparable to its difficulty, if you want to take the exam, you must be fully prepared, and the tax is much easier than the note.

2。As an accountant, it is generally an online school, cheap, the teacher is good, you can answer questions, the basic exam notes will be to look at the courses of two online schools, I myself use one of the online schools, (I just sent the names of two online schools, I didn't send them, you just search to know) You can go to ** see, or search, in the decision.

Important Additional Notes:

Don't take the CPA exam, it's really not necessary based on my years of research experience.

Causes: 1The prospect of getting a CPA and registering as a full member is getting lower and lower year by year, because the competition between accounting firms has made us lose a lot of opportunities, remember that the market is cruel! This is especially true in the job market.

It's a professional technology, and it's a hard technology to learn, what if there is a good technology and no market? Think about it yourself?!

It should be simple to be a certified tax agent, but a certified public accountant is more useful, and I personally recommend that you take the title directly, which is definitely simpler than these two.

When you sign up, report it to the official, it should be good.

All of them are in line, the tax is relatively easy to test, I recommend you to go to the online school, Dongao, convenient and they speak really well.

A certified tax agent is a bit easier than a certified public accountant.

ck100 is good, there are abundant learning materials, and the lectures are also good, you can take a look, mainly cheap!

Since you can use "registration" for the title of your unit, it is better to try the certified internal auditor CIA, which is much easier than the certified tax agent or certified public accountant, and there is no time limit, and you can generally sign up in the internal audit association in the provincial capital.

The answer can only be AC

Because, according to Article 5 of the Provisional Regulations of the People's Republic of China on Business Tax, the turnover of the taxpayer is all the price and off-price expenses charged by the taxpayer for raising the tax on labor services, transferring intangible assets or selling immovable property. However, the following exceptions apply:

4) For the trading of foreign exchange, valuable, ** and other financial products, the balance after subtracting the ** price from the selling price shall be the turnover.

Therefore, the options A** and C Sell are correct.

I think it's AC. Based on experience, there is no reason!

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.

The tax law is the thickest of the six books, but it is the most focused, and the big topic is definitely three turnover taxes, two income taxes, plus taxes related to houses.

Economic law: Economic law is a bit miscellaneous, there are many things to induct, and after induction, there are other scattered things.

1.Summing up the time, this is the first chapter, the time limit for litigation, will definitely be examined. There are also such as how many days to register, how many days to see the newspaper, how many days to issue announcements, etc., which will be mentioned in the bankruptcy law and the company law.

2.Inductive voting methods, partnership law, company law, bankruptcy law, property law, will all have.

3.Summarize organizational forms, such as the board of directors, board of supervisors, shareholders' meeting, these partnership law, foreign investment law, company law, bankruptcy law, property law will all have.

4.Summarize the personnel appointment and dismissal system, such as independent directors under the company law, such as the administrator of the bankruptcy law, there will be.

5.Whether it can be used against a bona fide third party is something in this property law.

6.Summing up the other numbers, this is very important.

The key chapters are often company law, ** law, contract law, bankruptcy law, property law. The chapters are also easy to combine.

Finally, I wish you all the best of luck.

The CPA exam is divided into six subjects, economic law and tax law are two of them, you first choose tax law and economic law is very wise, in all the examination subjects of the note, these two subjects are very easy, which involves a lot of memory content, in the examination of economic law, the types of questions can be divided into the following types: single choice {30 questions 30 points}, multiple choice 28 questions 42 points, the above is an objective question, followed by a comprehensive question, it is also the most difficult part of the whole test paper, divided into 2 questions for a total of 28 points.

In the tax law exam, the types of questions can be divided into: 20 points for 20 multiple-choice questions, 30 points for 20 multiple-choice questions, 30 points for 5 calculation questions, 20 points for two comprehensive questions, and 5 points for the second question of the comprehensive question. i

From the perspective of review, we should carefully study the materials, figure out the essence of the policy and the legislative rules, pay attention to the examination questions of previous years, do more exercises, and regularize, concretize, instantiate and become proficient in the cognition of the laws and regulations, so as to meet the needs of the relevant knowledge and skills required for the practice of the association

The tax law has both the characteristics of calculation and memorization, so this feature determines that it is more reasonable to learn after the textbook comes out, and the changes in the tax law are more frequent, and it is more appropriate to study the textbook. In fact, the basic calculation of the tax law is relatively simple, and the key is to memorize some small preferential points and deductions in the calculation of various taxes, and remember these small points, and there is no problem with the overall calculation. The more complex calculations in the tax law are export tax rebates and land appreciation tax, and there are no complicated calculations.

The memorization of economic law subjects determines that the learning effect is the best two or three months before the exam, of course, because the difficulty of the note is relatively large, and the study time of two or three months is generally guaranteed. In addition, the recent examination of economic law highlights the examination of the principles of law and law, such as some case analysis, etc., these questions can not be solved by simple memorization, but need to understand the basic principles of law and analysis methods to solve, otherwise it must be that the test points are not fully grasped.

There are two main red lines for the deduction of interest expenses of affiliated enterprises:

First, the debt-to-capital ratio is 5:1 for financial enterprises and 2:1 for other enterprises.

Second, the interest rate red line, the annual interest rate of the same type of loan of the bank in the same period.

Judging from the first red line, only 20 million yuan of the 30 million yuan borrowed (the registered capital is 10 million yuan, the enterprise is a non-financial enterprise, and the debt-to-capital ratio of 2:1 is applicable) can be deducted before the calculation of income tax, so the amount of interest calculated is determined to be 20 million yuan.

From the second red line, the annual interest rate of similar loans of banks in the same period is 9%.

To sum up, 2000 * 9% * 9 12 (note here that the borrowing time is only nine months, which needs to be multiplied by the time ratio) = 1.35 million yuan is the amount that can be deducted before tax (recognized by the tax law), then the amount that needs to be increased is 360-135 = 2.25 million yuan.

Above, hope it helps, thank you.

Tax adjustment of borrowing costs = 360-3000 9% 9 12 = 10,000 yuan.

It is the purchase of special equipment and more depreciation before the tax adjustment is made.

You are very careful, you are really right, don't doubt it, the question is wrong, the answer is wrong, this is normal, the tax exam has an incorrect answer every year, that is the official exam,

In fact, to do this topic, you need to have a concept: there is a difference between tax law and accounting. Some of the policies of taxation are actually the basis of the country's development bias.

Secondly, about the question you asked, the first question you asked, the pre-tax deduction we usually refer to is the pre-tax deduction of enterprise income tax, which is to tax the profit part, that is, the income minus the cost, and this topic is actually a very idealized simple discussion of costs, that is, income tax cannot be calculated from this topic alone; Moreover, there are several places in this topic involving the number of 12 million, and the 12 million that can be deducted before tax in the current period mentioned in the title is multiplied by 8 million by 1 5, and the original 8 million can be deducted, and according to the provisions of the tax law (material 1), 50% can be added, that is, an additional 4 million can be deducted; As for the tax deduction basis of 18 million, in fact, you already know how 18 million came from, the part that forms intangible assets should be amortized, and it cannot be deducted at one time in the current period (in fact, in the first material is to explain clearly the part that can be expensed and capitalized), the reason why it is said to be the tax basis is because it is only the basis for calculating taxes, in fact, the second material makes an explanation, simply put, if you are the accountant of this enterprise, for this business, you should enter the R & D expense account should be 8 million, The value of intangible assets should be 12 million, and there is a special table for filling in the additional deduction amount when the enterprise income tax is declared, and the current expenses of 4 million yuan that you can deduct are reflected here, and the amortization of intangible assets also has a special adjustment table, and you still depreciate according to 12 million in the accounts in the following years, and only when the annual enterprise income tax is settled, depreciation can be calculated at 18 million, so 18 million is called the tax base, which is not the real cost of the enterprise.

Hopefully I've explained it clearly.

300 is the face value.

300*10%* is the interest payable from 1 July 2001 to 31 December 2002.

The balance of the difference between the issuance ** and the face value, that is, the difference has been amortized for 1 and a half years in 5 years, and there are still 3 and a half years that have not been amortized, so it should be added to it.

Assuming that only that intangible asset is considered, there is no difference between other assets and liabilities, 1800 1200=, accounting profit assumption x, because the tax law can give you an additional 50% deduction, so the result is tax law profit (difference tax basis) accounting profit (difference book value), 50% less (1800-1200 = 600), and because it is an asset class, it forms a deferred income tax liability = taxable temporary difference according to the condition that the difference formula is satisfied.

The tax basis is the amount of assets recognized in accordance with the tax law (not accounting standards); The book amount of intangible assets is 1200, and the tax basis (if the intangible assets are formed, they are amortized according to 150% of the cost of the intangible assets) = 1200*, and the temporary difference is 600 that can be deducted.

Development cost = 500 + 1500 = 2000

Additional deduction = 2000 * 20% = 400

Interest and expense deduction = 120-10 + 2000 * 5% = 120 business tax = 5000 * 5% = 25

Urban construction, education surcharge = 25 * 10% =

Deductible items = 2000 + 400 + 120 + 25 + value-added amount =

Value-added rate = Land appreciation tax payable =