How do candidates who have passed the tax law notes prepare for the tax law of tax agents?

The live broadcast of Teacher Wang Tingxi No.3 said this question:

How should tax agents review in the last ten days?

(a) Review process in the last two days

1, read textbooks for two days, focusing on income tax, land value-added tax and new knowledge points in textbooks.

Some students may say, is it too late to read textbooks at this time? According to our exam feedback, it is very useful to read textbooks before the exam. Of course, you can't read all the textbooks now. Be sure to look at the knowledge points emphasized in our basic courses and exercises in the textbooks, and focus on them. In recent days, we can focus on corporate income tax, personal income tax, land value-added tax, and new knowledge points in teaching materials, and have a targeted look. Small tax, you don't have to regard it as the final sprint.

2. About three days before the exam, carefully do the classic motif and the exam questions in the last three years.

3. Take time the next day to look at the problem-solving ideas of big questions and comprehensive questions.

We can focus on the integration of enterprise income tax and land value-added tax, as well as the merger of enterprise income tax and other taxes. Look at the angle or way of thinking of the exam. Including the comprehensive topics of certified public accountants in the last three years, you can refer to it.

4. On the last day before the exam, remember the relevant knowledge points and required test points of small tax.

On the last day before the exam, everyone spent a lot of time writing down the preferential tax policies related to small taxes and the test sites that must be memorized. I suggest you take a targeted look at the small tax and know the test sites with the most frequent discounts. Basically, when we talked about the motif, we all made some summaries.

(B) the impact of the reform of the camp on the second examination of tax law

Here I want to emphasize that some students are very nervous, especially when the exam is approaching. The tax accountant exam is different from the note meeting. This year's note-taking meeting has a special chapter on business tax. Although this year's business tax exam deviated from the reality, at least it did not deviate from the textbook. However, our tax accountant's first tax law this year has been written in full accordance with the reform of the camp, so everyone needs to pay attention to the impact of the reform of the camp on the second tax.

The influence of business tax reform on tax law 2 is mainly reflected in the fact that after our business tax is changed to value-added tax, business tax is an in-price tax, and value-added tax is an out-of-price tax, so whether you buy a house by calculating the house price, if there is a value-added tax, it is definitely tax-free; If individuals sell houses for rent, if they pay personal income tax, it also involves the conversion of tax-included income and tax-excluded income, especially the impact on land value-added tax is very great. If the income from selling a house contains value-added tax, it must be turned into a price excluding tax. Among the taxes deducted before the land value-added tax, if it is the value-added tax after the reform of the camp, the value-added tax belongs to the extra-price tax and cannot be deducted.

Everyone must look at the questions carefully when doing the exam this year. Personally, I think the reform and increase of the second tax examination will basically not be involved. If it is the content of the first tax examination, it is still possible to choose the calculation questions for the calculation test center of the second tax examination, but it is unlikely to produce comprehensive questions.

The first reason is that we 16 took the exam, and 15 took the exam. However, our tax law has been changed from VAT to VAT, so I take 15 of the real estate enterprise pre-tax deduction, so the business tax I take is meaningless, because at least there is no business tax in the textbook. It is different from the social tax law.

The second reason is that there is another problem in the 16 exam. There is business tax before 1 May 6 1 and value-added tax after May1. Your house can't be built on both sides. It's difficult to handle.

(3) the main points of each chapter

1, corporate income tax:

Every year's comprehensive questions, even two comprehensive questions, may involve the items deducted before enterprise income tax. Including business entertainment expenses, three funds, interest deduction of affiliated enterprises, public welfare donations and publicity expenses, all of which are needed for the examination. Any enterprise income tax preference is related to the quota, which includes additional deduction, accelerated depreciation, tax credit for environmental protection equipment, etc., and is an indispensable part of the comprehensive problem.

2. Personal income tax:

The content of personal income tax is complicated, so everyone may think that personal income tax is more difficult than corporate income tax. Personal income tax will definitely involve some special income items behind us, such as equity incentive, equity transfer, annuity, restricted stock, compensation income from termination of labor relations, early retirement income, year-end bonus tax calculation and so on. These contents are definitely the focus of our exam proposition.

3. Land value-added tax:

Land value-added tax this year, there are new methods for new houses and old methods for old houses, mainly to test the sales of new houses, and the sales of old houses may also be calculated. There is still a great possibility for the calculation of non-comprehensive questions. If the sales of new houses are mainly deducted from five items: the amount of land, remember to multiply it by two proportions: ① the proportion of developed land to all land; (2) the proportion of houses sold; And the development cost of the house should also be matched, multiplied by the proportion of the house sold. The real estate development expenses are mainly concerned about whether the interest expenses can be deducted, and it is decided to use two formulas to calculate the real estate development expenses; Related taxes and fees: This year is rather embarrassing, so it is estimated that I will deliberately avoid the question and not take the exam at all. If you really passed this year's tax law, such as how a real estate enterprise 20 15 did it, so that you can calculate the land value-added tax before tax, then you must remember to calculate the business tax. If it is after 20 1 6 May1,it is the value-added tax. We think it is still possible to avoid this piece. Deduction for real estate enterprises: 20% of the sum of the above items. The calculation of land value-added tax should be grasped not only from the front, but also from the perspective of liquidation, including the preparation before land. Land value-added tax cannot be deducted before tax, and enterprise income tax can be deducted before tax. Including the use of the house as a gift, for the resettlement of aborigines, for other aspects of the same sale, and for personal use or rental (not a sale, but it affects whether you should be liquidated or can be liquidated). The decoration fee of finely decorated houses can be deducted, and the self-insurance fund emphasizes whether to issue invoices. Invoiced self-insurance funds can be deducted before tax, while uninvoiced self-insurance funds cannot be deducted before tax. There are also public facilities, when the cost can be deducted, and when it is both income and cost. These contents are very important.

4. Stamp duty:

The supplementary model of contract in the classical matrix: stamp duty is calculated by combining tax incentives; Relevant provisions of taxpayers. There are four kinds of stamp duty compulsory contracts: ① transfer of patent application right, ② transfer of non-patented technology, ③ transfer of patent right and ④ transfer of patent license (which belongs to the certificate of property right transfer). Among the three contracts related to housing and land in the property certificate, multiple-choice questions must be tested: land use right transfer contract, land transfer contract and commercial housing sales contract.

5. Property tax:

Calculation of property tax and confirmation of calculation basis. For example, a unit has multiple houses, and kindergartens or schools are taxable and tax-free. Taxable real estate can be rented from or at an ad valorem. It is easy to rent at an ad valorem in the first half of the year before the exam, and it will be rented out in the second half of the year. Therefore, we should pay attention to the differences in different tax bases in different time periods. The time when the real estate tax obligation occurs and the time when the urban land use tax obligation occurs are required reading before the exam. Remember not only the next month and the current month, but also when the next month and the current month are. For example, buying a new house must start from the month after delivery; If you buy an old house, you will apply for a property right certificate from the next month; Commissioned construction, according to the collection procedures for next month.

6. Travel tax:

The scope of travel tax, which does not belong to the scope of travel tax, which does not belong to taxable travel. Then it is necessary to combine the applied vehicles and vehicles that are not levied with the tax reduction or exemption of your vehicle and vessel tax, so the most important thing here, whether it is calculation, scope or test, is the tax preference of vehicle and vessel tax. In the preferential tax policy of vehicle and vessel tax, especially for new energy vehicles, it is divided into three categories: pure electric vehicles, fuel cell vehicles and plug-in hybrid vehicles, and other hybrid vehicles are levied by half. Another thing I like to take is that the provincial government must regularly decide to reduce or exempt the tax, including four categories: public transport, motorcycles mainly used in rural areas, low-speed trucks and three-wheeled vehicles.

The difference between statutory tax exemption and specific tax exemption. There are three specific types of tax exemption: foreign ships entering China, ships from Hong Kong, Macao and Taiwan, ships traveling in the airport terminal, and related ships paying tonnage tax, all of which can be exempted within five years.

7. Urban land use tax:

Mainly to master preferential tax policies. It's difficult to grade, so it's strongly recommended that you focus on it before the exam. Especially this year's new content.

8. Farmland occupation tax:

This paper focuses on two contents: the tax preference of cultivated land occupation tax, the scope of cultivated land, which do not belong to the scope of cultivated land occupation tax and which do not belong to cultivated land. You have to artificially cut the farmland occupation tax into three parts, which are applied for, exempted or reduced. The reduction is divided into two yuan per square meter and half levy.

Part II: 20 16 Tax Law Examination for Certified Public Accountants.

First, pay attention, that is, pay attention! How can it be so easy?

Notes will be the gold medal certification in our accounting field, and it can't be that easy. If you take it as an easy thing, you will have the consequence of underestimating your enemy.

On the whole, the exam of 16 is partial but not difficult. May be less than the overall pass rate of 15. And this year, I can clearly feel that the tax law has finally changed from a daughter-in-law to a daughter-in-law. We used to regard it as a minor course, but this year it is a difficult Wang Zhongwang.

Second, the strength and speed of the combination of social hotspots and test sites are amazing and amazing!

An obvious manifestation of this year's CPA exam is that the combination of social hotspots and exams is unprecedented. Many themes come from our work and life. For example, the reverse acquisition of accounting examination is a case of SF; The economic law failed to disclose the report of the CSRC in time, which is the treasure and Vanke in the dispute of Wanbao; Yunnan Baiyao, the prototype of strategic review; Tax law is also a hot spot. Non-resident enterprises are the key work of China's national tax management in recent years. For example, we took the bax exam the year before last, and took the fatca exam last year, the Flying Cat Project (? ), you may take CRS next year, which are very hot topics in the field of international taxation. Real estate regulation and control is also the focus of our general administration, so this year we took two questions on land value-added tax.

Third, tax questions pay more attention to application, and candidates with work experience are more likely to score.

The practical tendency of this year's Note Examination is particularly obvious, which is more beneficial to candidates with rich practical knowledge. Candidates who have no practical experience, such as college students and graduate students, may understand the lecture, but once the practice changes, there is likely to be problems in handling it.

Fourth, suppress utilitarian establishment!

This year's tax law exam has seriously suppressed the utilitarian preparation. If you prepare according to 60 points, you will basically fail. Although the course of tax law is not difficult, it is very annoying and complicated. Therefore, when we review, we only need all directions without dead ends. If you want to take the exam, you must have the ability of 80 points. Whether in good years or bad years, the course can be guaranteed to pass. Therefore, you have spent a lot of time in the course of tax law, and it is not difficult; But you don't spend much time and you can't get through.

Fifth, time allocation is an art, and there are a lot of questions this year!

There are a lot of questions this year. Many students finished the multiple-choice questions in 25 minutes, but they still didn't have time to do the comprehensive questions. This year, the problem is really serious. The first comprehensive topic this year involves land value-added tax, business tax, urban construction tax, education surcharge, local surcharge and deed tax. Some students said, teacher, I don't want such a score. Isn't it enough? But once this question is wrong, you can't answer the following questions, so the amount of this question is really large.

Sixth, this year's tax law exam is very detailed and deep! I wonder if it represents the future investigation direction?

This year's tax law exam is very detailed and deep. In the past, the note-taking meeting was often a framework inspection, which was not particularly detailed, but it would be very, very in-depth for tax agents. I don't know if this will happen again.

Seven, about the problem of biased test sites.

Some people say that this year's exam is biased. So some students joked that the examination room was biased enough until they entered the examination room and saw the real question. Of course, it is not biased. After careful and calm thinking, this year's topic is indeed biased, but it is not the same as the key test sites in many people's minds. Personally, I really feel that this year's exam questions are biased, but the investigation of major taxes is not in place. There are too few core taxes, especially value-added tax, consumption tax and business tax. You can take the exam, but you can do multiple-choice questions. You don't have to take the comprehensive questions. The investigation of land value-added tax is normal. We have done a lot of land value-added tax topics in basic courses and exercise classes, including the final simulation and the simulation of sprint before the exam. We have come up with two topics of land value-added tax. What about international taxes? We also did a simulation problem in the final simulation exam class. The difficulty of Mr. Wang Tingxi's simulation question is very close to that of the real question, and there is also the land value-added tax. There is also international tax. The only thing that is not foreseen is that business tax will appear in the comprehensive questions.

Eighth, the overall comprehensiveness of the professional stage inspection has improved.

In the past, we said that notes would be divided into professional stage and comprehensive stage. The professional stage is a single line, and the comprehensiveness is often not too strong. However, judging from the feedback trend this year, the comprehensiveness of the professional stage is constantly strengthening. Therefore, there is a voice on the Internet that the CICPA may merge the professional stage and the comprehensive stage, that is, cancel the comprehensive direction, but I dare not say whether this is the trend of future exams. In many other disciplines we study in different disciplines, some knowledge in tax law is economic law, accounting is auditing, and auditing is accounting. This comprehensiveness has been strengthened.

Nine, don't be superstitious about any bets.

The tax accountant exam is coming, and everyone has received similar text messages. Ignore it and don't be superstitious about any bets. The characteristics of tax law are cumbersome and annoying, and it must be mastered comprehensively and carefully. I agree with a classmate. She said, "since you have taken the computer test, don't think about betting any more." Therefore, reviewing notes is very simple, that is, focusing on textbooks. You can't say where to take the exam and where not to take it.

Ten, candidates also need to reflect on their own experiences.

I said a word to the candidates who are tax agents. Last year, the tax accountant, tax one tax two, felt that the difficulty of ten was relatively simple. Last year's tax law was much simpler than this year's. Therefore, many examinee teachers measure this year by the difficulty of last year's exam, so when he reviews, he artificially underestimates his enemies. But if you think about it carefully, the business tax on your paper this year is really worth complaining about, but we got what we wanted and passed, so it depends on whether your knowledge is solid. For example, there is a topic: A owes B 30 million yuan, and B takes a property worth 90 million yuan to pay off debts, and asks A 60 million yuan to calculate the deed tax payable. Some candidates insist that the transfer of houses by creditors and debtors is exempt from deed tax. In fact, knowledge is not solid because it is not a bankrupt enterprise at all.

Besides, don't be too discouraged. After all, 16 exam results have not come out yet, and many big questions are still very flexible. Don't be too confused and may pass. Finally, what does 16 give us? Teacher Wang Tingxi once again reminds everyone that textbooks are the Bible! If the book is inconsistent with the teaching material, the teaching material shall prevail; If the actual policy is inconsistent with the textbook, the textbook shall prevail; If what Mr. Wang said is inconsistent with the textbook, the textbook shall prevail. There is a business tax in the textbook. What does it have to do with actual policies? So if you think about it carefully, you should respect the teaching materials.

Part III: How to study the tax law subject of 20 17 CPA?

The characteristics of tax law course are: complex but not difficult. We need to arrange preview according to the characteristics of this subject in the actual preparation process of 17.

There are different classes in Dongao, such as preparatory classes, basic classes, exercise classes, truth questions, classified topics, sprint lectures and so on. Each class has its own characteristics.

1, omni-directional, no dead angle.

Everyone must have no dead ends in all directions when previewing. We shouldn't take any chances. For example, we 16 took a lot of management exams, which was not the focus before. Some people only look at personal income tax and don't look at the chapters behind international tax at all. As a result, they got a lot of tax pledges and some management regulations this year, and they were anxious.

2. The structure of teaching materials has changed greatly, especially to be supplemented. VAT is expected to double.

The textbook of 17 will change very, very much, especially in the part of camp reform. The reform of the camp should be the document Caishui 2065 438+06 36, which will all be added to the teaching materials. Document No.36 alone has 42,000 words. After No.36 document came out, the supporting documents were added together one after another, and the new part was estimated to be 50,000 words. If we delete these 50 thousand words, there will still be many words in our textbook. Therefore, there will be great changes in textbooks this year, so the value-added tax will become a giant, which may account for 1/3 or 2/5 of our textbooks. If you have time and energy, because the teaching materials haven't come out yet, you can choose to print out the document Caishui No.201636 first, and read it twice when you have time. Although it is a document, we estimate that, first, the teaching materials are basically shipped in accordance with Circular No.36 on the whole, and the content will not be much different. Secondly, when the textbooks are moved in, the original value-added tax will be mixed with the reform of the camp, which will lead to logical problems. No.36 document is relatively standardized in order. Taxpayers, tax scope, tax rate and tax preference are all based on this logic, so you can lay a good foundation in advance.

3, complex but not difficult, need to be summarized.

When previewing the tax law, we must pay attention to the fact that the tax law is complicated, not difficult and contains a lot of contents, so we need to make a summary. This summary should be two-way. The first is a positive summary, the book is easy to read, and some key topics are included according to the content of our lectures. You can see where the point is. The second is to make a reverse summary. It is best to have a wrong problem book and a summary of knowledge points. When you take the exam, you will find that this is a blind spot in your knowledge and theory.

4. A good memory is not as good as a bad writing.

This year's exam proves that the tax law only gives you 2 hours and the accountant gives you 3 hours. But two hours is not enough, so many students didn't finish the exam. There are various reasons for not completing the examination paper. There must be one reason: the knowledge points are not skilled or the questions are not done quickly enough, that is, they can be understood at ordinary times, but once they fall on the written test paper and our computer test paper, there may not be enough time. So everyone should remember that this is a secret, and everyone needs to change it with the lessons of blood. We often say that everyone should give up properly, but you will struggle with some questions for a long time in the real exam, but I believe that after you have this experience, you will know how to face it. Of course, it is accurate, fast and good, but we must learn to give up appropriately.

5. The textbook is the Bible.

Read it carefully when you read it through for the first time, and then read the textbook carefully after listening to the basic courses and the first contact. We must focus on the key content before the exam, and we will remember and recite what we need to remember, recite and understand. We should always regard teaching materials as our very, very important position and as the basis for our final exam.

Part IV: Teacher Wang Tingxi answered questions on the spot.

Can the tax textbooks of 1 and 20 16 be used to review the tax exam of 20 17?

Strictly speaking, there must be something wrong. But I suggest that in addition to the content of VAT reform, other contents include consumption tax, small taxes, corporate income tax and personal income tax, tax law principles and tax collection and management procedures. It is not necessary to review the big questions with the textbook 16, which may only involve some small aspects of the impact of VAT reform on other taxes, so you can review them in advance. But VAT, if you have a certain foundation, I think you can postpone reading this chapter because it has changed too much.

2. Can I take the tax one tax two directly after reviewing the tax law of the society, or can I take the tax law of the society directly after learning to pay taxes one tax two?

The content is basically the same, but there are some minor differences. For example, high-tech enterprises can deduct 8% of employees' education funds in the conference, while tax agents do not have this point. But if you think about how many knowledge points there are in employee education funds, seven or eight knowledge points are the same, with one or two differences occasionally, then just from the distribution of knowledge points, the two are basically the same. So I often tell the trainees that it is 10, and there is still one month to take the tax accountant exam. What should you do? Do the real questions over the years first. Through these years as a tax accountant, you will find that the emphasis and direction of tax accountant and certified public accountant are completely different. Then, after this comparison, you can look at this textbook, the handouts of tax agents and some topics, and you will know where the focus of the exam is.

3. Some students asked why the head is called reading cowherd.

There is no reason, just a feeling. Living in the city, then dreaming often, leading my own cattle, and then walking on the streets of the city, I hope that in this noisy city, I can still keep the simplicity and simplicity of the countryside!

4. How difficult is the exam this year?

I can't answer the question about the difficulty of this year's exam, but I can answer one thing, that is, whether it is a note meeting or a tax accountant, it will not be particularly difficult for two or three years in a row. That's for sure. Otherwise, you can't pass the same science exam for three years, which will affect the authority of an exam itself. Therefore, some people say that there are so-called big and small exams, and each subject will be adjusted accordingly. Everyone knows that this year will be difficult or simple, but it will be adjusted accordingly.

5. 17 Note Will the tax law be reviewed? Can the value-added tax be reviewed according to the textbook of Tax 1?

This question is very good, and everyone can refer to it together. Of course, this is a free choice. If you have a textbook for Grade One, the textbook for Grade One is written in full accordance with Document No.36 of 20 16. Of course, after Circular 36, more than 100 patches have been made, but the basic framework is complete. So if you look at the tax-value-added tax, the basic framework of the tax law should not change next year. This is a shortcut to take. But I also suggest that you print out the No.36 document separately and read it separately.

6. How many points can I pass in the mock exam?

I dare not tell you this, so I also wrote three sets of simulation questions a year ago, which are divided into three levels: the highest difficulty, the medium difficulty and the relatively simple difficulty, so that everyone can read these three styles before the exam and get familiar with the difficulty, so that everyone can not panic. At least you have seen any difficulties. Simulation questions that are too simple and too difficult may not be a good preparation for your exam.

7. There is so much new content that I almost burst into tears.

Don't say that you are in tears, let's talk about it next year. Otherwise, why is it that it is the most difficult for the tax law teacher in 6 subjects to speak? In recent years, new policies and new contents have been updated every day. Resource tax is changing, personal income tax is changing, corporate income tax is changing, value-added tax is changing, and business tax is being cancelled. Our teacher must prepare lessons hard. Of course, I will talk about the content of camp reform next year. I believe I will tell a better logic to make everyone understand it more popular and vivid. This year, I also talked about dozens of open classes for the reform of the camp. I believe I have accumulated a lot of experience in dealing with the new changes in the tax law.

Finally, Mr. Wang Tingxi told the students a passage, which is also Mr. Wang Tingxi's favorite passage. Let's encourage each other:

"Sometimes, it is not because there is hope that we persist, but because we persist, there is hope.

Whether you are a tax accountant candidate who sprints the last 2 meters and 3 meters, or a candidate who just started a meeting, I hope everyone can stick to it. We are all ordinary people, we are all candidates and teachers with relatively ordinary qualifications, so we can only achieve the life we want by relying on our own perseverance and persistence. So, I wish you all the best, and I hope you can win the 17 tax accountant exam. "