What are the important test sites of CPA tax law? Attached learning method

In the CPA exam, tax law is a relatively scattered subject. When preparing for the exam, in addition to memorizing, you need to understand and calculate. In this regard, Deep Space Network will explain the learning methods of tax law to help you improve efficiency.

Characteristics of CPA's tax law

CPA tax law combines the characteristics of financial management and economic law, and requires candidates to have certain calculation and memory ability. Although it is not as good as economic law in memory content, it should not be underestimated. In terms of calculation, it is not as difficult as financial management, and the amount of calculation is still very large.

Let's talk about the relationship between tax law and accounting. The tax law is most closely related to accounting in the professional stage of certified public accountants. For example, the accounting of purchasing fixed assets involves the knowledge of VAT input tax in tax law; The content of enterprise income tax in tax law is closely related to the tax adjustment in accounting.

What is the key content of the tax law?

The tax law mainly consists of chapters on value-added tax, consumption tax, enterprise income tax and personal income tax, and the teaching materials are often customized according to the new regulations of State Taxation Administration of The People's Republic of China. This is also a headache for candidates, because old textbooks can't be used for preparation, but at the same time, new textbooks have not been published.

What contents of the tax law have changed the most?

The changed chapters mainly focus on the value-added tax law, enterprise income tax law, resource tax law and environmental protection law, urban land use tax law and cultivated land occupation tax law, vehicle purchase tax law, vehicle and vessel tax law and stamp tax law.

The subject of tax law is still quite critical and must be passed at one time. I didn't take the tax law course the year before last, and I may have to retake it the next year! Because there may be a notice of revision of the new tax law.

Some suggestions on studying tax law

The study of tax law should not only stay in the memory stage, but also be skillfully used in calculation problems. Many candidates think that the tax law is a memory, which can be referred to later. As the subject of tax law changes greatly every year, it is suggested that you can prepare for the exam later than other subjects, but you also need to know the characteristics of the subject and the content of the exam in advance. For chapters that may change, skip preparing for the exam first, and then change to new textbooks as soon as they come out.