As a student who is about to take the CPA exam, it is very important to understand the key points and difficulties of each subject. This article will analyze the key points of the CPA tax law chapter table of contents, and give a brief overview of the key points of other subjects to help you better prepare for the exam.
1. Key points of the CPA tax law chapter table of contents:
Basic Principles of Tax Law: Understand the basic concepts, principles and characteristics of tax law, and clarify the relationship between tax law and civil law, administrative law and other legal fields.
VAT Law: Master the basic content of VAT, such as the concept, taxpayers, tax rates, and tax incentives, as well as the procedures for the declaration and payment of VAT.
Consumption Tax Law: Master the basic content of consumption tax, such as the concept, taxpayers, tax rates, and tax incentives, as well as the procedural regulations for the declaration and payment of consumption tax.
Enterprise Income Tax Law: Master the basic content of enterprise income tax, such as the concept, taxpayers, tax rates, and tax incentives, as well as the procedures for the declaration and payment of enterprise income tax.
Individual Income Tax Law: Master the basic content of individual income tax, taxpayers, tax rates, tax incentives, etc., as well as the procedural regulations for the declaration and payment of individual income tax.
Other taxes: Familiar with the basic concepts, taxpayers, tax rates and other basic contents of other common taxes, such as real estate tax, stamp duty, vehicle and vessel tax, etc.
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2. Other subject focus:
CPA ledger accountAccounting is one of the core subjects of the CPA exam, which focuses on the candidate's understanding and mastery of accounting standards and accounting principles. Candidates need to be familiar with the meaning and accounting methods of various accounting subjects, and understand the preparation and analysis methods of financial statements.
CPA Audit SubjectsAuditing is another major difficulty in the CPA exam, which focuses on the candidate's understanding and ability to apply auditing principles. Candidates need to master the basic concepts and principles of auditing, be familiar with audit procedures and methods, and understand the design and evaluation methods of internal control systems.
CPA Financial Management Subjects:Financial management is one of the easier subjects to get started in the CPA exam, which focuses on the candidate's understanding and application ability of corporate financial management. Candidates need to master the methods and skills of financial statement analysis, be familiar with the principles and methods of enterprise valuation and long-term financing, and understand the relevant knowledge of investment decision-making and working capital management.
CPA Economic Law SubjectEconomic law is one of the more boring subjects in the CPA exam, which focuses on the candidates' understanding and application of the economic and legal system. Candidates need to be familiar with the company law, contract law, property law and other related legal systems, and understand the application and analysis methods of special legal systems such as bankruptcy law and ** law.
CPA Strategy SubjectsStrategy is one of the simpler subjects in the CPA exam, which focuses on the candidate's understanding and application of corporate strategy and risk management. Candidates need to understand the methods and tools of strategic analysis, be familiar with the strategies and techniques of strategic selection and implementation, and understand the methods and tools of risk assessment and management.
With this article's overview of the key points of the CPA tax law chapter table of contents, as well as other subject highlights, I wish you all excellent results in the CPA exam!Certified Public Accountant Exam