When I was studying the tax law, what did the teacher mean by contrarian thinking?

Reverse thinking is a way of thinking about a problem from the opposite or negative perspective and looking for a solution to a problem. Reverse thinking often leads to undetectable problems and unexpected results.

When we learn that VAT is regarded as sales, there is often a misunderstanding, that is, this knowledge point is very simple, but it is actually wrong! This knowledge point can test your subjective questions or your objective questions, but often in the examination of subjective questions, it will test whether your input tax can be deducted, it does not examine you, the generation of output tax.

Accounting is also the top priority, accounting as a difficult point is also the basis of many subjects, through the teacher to help us sort out the knowledge of accounting, more convenient for us to understand and remember. Accounting is by no means a subject on paper, and it is important to practice more. Don't be lazy, you have to do the questions.

Many people are also overwhelmed by "Financial Cost Management". There are a large number of calculation problems in financial management, which require us to memorize those formulas repeatedly and use them flexibly and familiarly in our daily learning, so as to achieve good learning results.

When we face tax-related business, we must learn to think across chapters and pursue the integration of knowledge points. For example, the relationship between increasing and eliminating the turnover tax of the camp and the customs, they often put the question together; The combination between VAT export rebate and corporate income tax, and so on. When reviewing, it is necessary to pay attention to comparisons, such as the similarities and differences between value-added tax, consumption tax and enterprise income tax in the deemed sales regulations.

Only when you have achieved a thorough understanding can you not be surprised in the exam.

The learning as a note will be divided into three stages: the basic learning stage, the crazy problem-making stage, and the actual combat simulation stage, and the basic learning stage is the key to the whole learning process.

Students who have been exposed to tax law know that it is not difficult to learn the tax law, but it is not so easy to do "no leakage" when doing the question, and always take care of one or the other, for example, remember to consider the question of 13 tax rate when reviewing the question, and write it as 17 when writing the answer. In preparing for the exam, it is particularly important to be more vigilant against these pitfalls, how to carefully consider the conditions in the questions, and how to conduct a thorough review.

The knowledge points of tax law are very detailed, but the focus of the total tax law is relatively clear, grasp the importance of the tax law, and focus on value-added tax, consumption tax, corporate income tax, and personal income tax when studying

Careful study of the textbook is the most basic condition for successfully passing the tax law exam. It should also be noted that the tax law textbooks are changing every year, and we must pay attention to new and new knowledge points. Judging from the propositions in the past three years, the new and newly changed knowledge points in the textbooks are relatively easy to propose, and everyone should pay attention to them.

Therefore, you must buy the new textbooks of the year, otherwise you will not be able to find a place when the teacher talks about the changes in the textbooks.

We start with the subject of "Auditing", which is a difficult subject, and students who do not have a foundation can not understand it by reading books and reviewing them directly. In fact, auditing focuses on our auditing thinking, looking at actual cases, listening to teachers' analysis, and then returning to theoretical knowledge, so as to learn auditing well.

Many candidates who have taken the CPA exam have said that their own learning methods are rote when they first start learning, but in the process of learning later, they found that their own learning has a great impact on the knowledge points in the future!Therefore, it can only be adjusted in time later!