Which of the various tax rates of the tax law should be memorized and which exams

Tax rates to remember: VAT rate, VAT collection rate, business tax rate, urban construction tax rate, education fee surcharge rate, ** and natural gas resource tax rate, vehicle acquisition tax rate, individual income tax rate in addition to wage and salary income and individual industrial and commercial household production and operation income other than the tax rate, enterprise income tax rate, stamp duty rate, real estate tax rate.

The tax rates provided in the examination papers: consumption tax rate (but it is recommended to memorize the consumption tax rate of cigarettes, liquor, cosmetics, gold and silver jewelry to improve the speed of doing questions), resource tax fixed tax rate, tariff rate, urban land use tax rate, cultivated land occupation tax rate, deed tax rate, vehicle and vessel tax rate, individual income tax excluding wages and salaries and individual industrial and commercial household production and operation income tax rate.

The current tax rate of our country's taxes.

1.Proportional tax rate.

Proportional tax rate of products - consumption tax on high-end cosmetics, etc.;

Industry proportional tax rate - VAT rate of the financial industry;

Regional Differential Proportional Tax Bihuze Rate - Urban Maintenance and Construction Tax;

There is a proportional tax rate of repentance - deed tax.

2.Progressive tax rate on excess.

Individual income tax (comprehensive income of resident individuals).

3.Progressive tax rate for over-rate.

Land Appreciation Tax.

4.Fixed tax rate.

Regional differential fixed tax rates - urban land use tax, cultivated land occupation tax; Do state.

Categorical and itemized fixed tax rate - vehicle and vessel tax.

1. Tax rates that need to be memorized: enterprise income tax rate, individual income tax rate (author's remuneration income, royalties, interest, dividends, bonus income, property lease income, property transfer income, accidental income, other income individual income tax rate), real estate tax rate.

2. Tax rates provided: the applicable tax rate table for wage and salary income, the production and business income of individual industrial and commercial households, and the applicable tax rate table for enterprise and institution contracting and leasing operations, stamp duty rate, vehicle and vessel tax rate, ship tonnage tax rate, deed tax rate, urban land use tax rate, cultivated land occupation tax rate.

The examination papers of the tax agent examination are reviewed by experts organized by the Office of the National Tax Agent Professional Qualification Evaluation and Examination Committee. The passing standards of the examination results shall be recognized by the National Tax Agent Professional Qualification Evaluation and Examination Committee, submitted to the State Administration of Taxation and the Ministry of Human Resources and Social Security for examination and approval, and issued by the China Certified Tax Agents Association.

Examination results are administered on a rolling basis for a period of five years. All subjects must pass all subjects within 5 consecutive examination years; Exempted candidates are required to pass the examination of the subject within 4 consecutive examination years.

The tax rates that may be provided in the examination papers are: consumption tax rate (it is recommended to memorize the consumption tax rate of cigarettes, liquor, cosmetics, gold and silver jewelry to improve the speed of doing questions), resource tax rate, stamp duty rate, customs duty rate, urban land use tax rate, cultivated land occupation tax rate, deed tax rate, vehicle and vessel tax rate, individual income tax on wages and salaries and individual industrial and commercial household production and operation income tax rate, etc.

The tax rates that need to be remembered are: value-added tax rate, value-added tax collection rate, urban maintenance and construction tax rate, education fee surcharge rate, vehicle acquisition tax rate, individual income tax rate other than salary income and production and operation income of individual industrial and commercial households, enterprise income tax rate, real estate tax rate, land value-added tax rate, etc.

Individual income tax rates: (1) For comprehensive income, an excess progressive tax rate of 3% to 45/100 is applicable; (2) For business income, an excess progressive tax rate of 5% to 35% shall be applied; (3) Income from interest, dividends and bonuses, income from leasing of property, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%. Article 3 of the Individual Income Tax Law The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

In the tax accountant examination, "Tax Law I" is the simplest and most basic subject, and candidates should not take it lightly. What types of questions are available? Let's take a look.

First of all, to learn the knowledge of an industry, you must have theoretical background knowledge, so the first chapter of tax law is the basic principles of tax law, and this part of the test is not too many and relatively simple. Next, the top priority of the tax law is value-added tax, at present, the increase and reform of the value tax is the largest tax in China, and it is also the score of the tax law a relatively large proportion of the exam, we need to carefully review the relevant knowledge of value-added tax when preparing for the exam. Secondly, the consumption tax and land appreciation tax are the consumption tax and land value-added tax, and finally some small taxes, so when preparing for the first exam of the tax law of the certified tax agent, the big master should review according to the importance of the test center.

Tax Law I. Exam question type.

The tax agent tax law question type is mainly divided into multiple-choice questions, multiple-choice questions, calculation questions and comprehensive analysis questions, a total of 80 questions, using the method of computer examination; Secondly, there is a large gap in the distribution of the score distribution of the question type of the tax law test, and the score of the multiple-choice question accounts for a relatively large proportion, with a total of 100 points for multiple-choice questions, 60 points for multiple-choice questions, and 40 points for multiple-choice questions.

Tax Law I" exam preparation advice.

1. Read the textbook carefully.

Regarding the preparation of the tax accountant exam, it is recommended that you return to the textbooks and textbooks when studying, focus on the textbooks, study in the direction of the test points given in the examination syllabus, carefully study the textbooks, accurately grasp the key content in the textbooks, and take the basic knowledge points as the core test points, strengthen the consolidation of basic knowledge, which will be of great help to your exam.

2. Arrange time reasonably.

For example, what kind of learning tasks to complete every day, how many questions to do every day, which chapter to study, etc., all need to be arranged in advance, and every day you need to regularly allocate time for yourself to study, and rhythmically follow the plan you have made to complete the learning tasks. If you have enough time, you can also arrange multiple rounds of exam preparation and revision.

For office workers who are more pressed to study, everyone usually makes full use of their free time and integrates their fragmented time into a study together.

For candidates who are really messy in the preparation direction, they can also follow the teacher's guidance to study by signing up for online courses, and prepare for the exam according to the schedule given by the online teacher.

The tax rates currently adopted in China's tax law are as follows:

1. Except for the provisions of Items 2 and 3 below, the tax rate for the sale or import of goods by taxpayers shall be 17%;

2. The tax rate for the sale or import of the following goods by taxpayers is 13%: tap water, heating, air conditioning, hot water, coal gas, petroleum liquefied gas, natural gas, biogas, residential coal products, books, newspapers, magazines, feed, fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products, Qingzheng and other goods specified in the regulations;

3. The tax rate for taxpayers' export goods is zero, except for Minpei as otherwise specified;

4. The tax rate for processing, repair and repair services provided by taxpayers is 17%. If a taxpayer concurrently engages in goods or taxable services at different tax rates, the sales amount of goods or taxable services at different tax rates shall be separately calculated, and if the sales amount is not separately calculated, the higher tax rate shall be applied.

Legal basisArticle 15 of the Measures for the Implementation of the Pilot Program of Replacing Business Tax with Value-Added Tax.

VAT rate:

1) If a taxpayer has a taxable behavior, the tax rate shall be 6% except for the provisions of subparagraphs (2), (3) and (4) of this article.

2) Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

(iii) Provision of tangible movable property leasing services at a tax rate of 17%.

4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.