In addition to the basic application conditions, some regions also have their own special application requirements, such as some regions require candidates to provideResidence permit, and some regions require itInformation collection, academic qualifications, and special requirements ......Next, let's talk about it in detail
What are the areas where a residence permit is required?As can be seen from the published registration brochure, the current registration policy in Shanghai, Beijing, and Lhasa has requirements for residence permits
Shanghai:
1) Personnel who register for the accounting qualification examination shall meet the following basic conditions:
1.Comply with the "Accounting Law of the People's Republic of China" and the national unified accounting system and other laws and regulations.
2.Have good professional ethics and no serious violations of financial discipline.
3.Passionate about accounting and have the corresponding professional knowledge and business skills in accounting.
4.Have a household registration in the city (or study in an ordinary institution of higher learning in the city), or holdShanghai Residence Permit (within the validity period)., or have paid social insurance in the city for a total of 12 months in the past 2 years (January 2022 to December 2023), or the social security in the city is in a normal payment status at the time of registration.
5.The information registration of accounting personnel has been completed in this city.
2) In addition to the basic conditions, those who register for the primary qualification examination must also have the approval of the national education departmentHigh school graduation (including high school, technical secondary school, vocational high school and technical school) or above. Beijing:
2024 Accounting Qualification Examination (Beginner and Advanced) Online Registration, Payment and Printing of Admission Ticket**: Official website of Beijing Municipal Bureau of Finance.
Specific instructions: 1) Candidates need to upload ** by themselves, and cannot be modified after passing the review**, please confirm that it is correct before uploading and submitting.
2) Candidates need to conduct an online qualification review before the test, and upload the following relevant supporting materials according to the prompts of the registration system:
1.Preliminary Qualifying Examination.
1) Beijing candidates must provide:
Photocopy or scanned copy of the original valid ID card;
Photocopy or scanned copy of the original certificate of high school graduation (including high school, technical secondary school, vocational high school and technical school) or above.
(2) Non-Beijing candidates must provide:
In addition to the information provided by "(1) Beijing candidates", students in Beijing must also provide the current school issued by the schoolA photocopy and scanned copy of the student status certificate or the original student ID card of the applicant；Other personnel must also provideA photocopy or scanned copy of the Beijing Residence Permit or Beijing Work Residence Permit or the original certificate of paying social insurance in Beijing for at least 12 months in the past 2 years (as of January 2024).
Other special policies for junior accountant registrationIn addition to the requirement of a residence permit, some areas also have the following special requirements for junior accounting registration: 01
Enrollment qualifications. In addition to the basic conditions, applicants must also have a high school diploma (including high school, technical secondary school, vocational high school and technical school) or above recognized by the national education department. Among them, the technical school degree refers to the technical college degree recognized by the human resources and social security administrative department.
In addition, the Jiangsu region has also made a clear statement on academic qualifications:
Jiangsu:Have a high school diploma (including high school, technical secondary school, vocational high school and technical school) or above. Technical school degree refers to the technical college degree recognized by the human resources and social security departmentOther academic qualifications refer to academic qualifications recognized by the education administrative departmentFive-year higher vocational students must complete the general vocational secondary education stage before they can register.
Information Collection. Some regions require candidates to complete information collection before registering. If the registrant does not collect the information, it will lead to the failure of information retrieval, which will affect the registration. For example, Shaanxi, Shanghai, Liaoning and other places require candidates to complete information collection before registering. According to the provisions of the legal system of urban maintenance and construction tax, among the following taxes actually paid by taxpayers to the tax authorities, the basis for calculating urban maintenance and construction tax is ( ).
a. Urban land use tax
b. Value Added Tax
c. Property tax
d. Land Appreciation Tax
Answer] B Analysis] This question assesses the knowledge points of "urban maintenance and construction tax". The basis of urban construction tax is the actual amount of value-added tax and consumption tax paid by taxpayers.
2. Multiple choice questions
In June 2019, an enterprise paid 180,000 yuan of value-added tax, 300,000 yuan of consumption tax, 120,000 yuan of income tax, and 100,000 yuan of land value-added tax. It is known that the applicable urban maintenance and construction tax rate in the location of the enterprise is 5%, and the urban maintenance and construction tax payable by the enterprise is ( ).
a、3.10,000 yuan
b、2.50,000 yuan
c、2.40,000 yuan
d、2.10,000 yuan
Answer] C Analysis] The basis of urban maintenance and construction tax is the amount of value-added tax and consumption tax actually paid by taxpayers, excluding income tax. Urban maintenance and construction tax payable by enterprises = (18 + 30) 5% = 240,000 yuan
3. Multiple choice questions
Among the following statements about the urban maintenance and construction tax, the incorrect one is ( ).
a. The urban maintenance and construction tax shall be subject to differential proportional tax rates
b. The urban maintenance and construction tax is set up in three proportional tax rates according to the different regions where the taxpayers are located
c. If an individual without a fixed place of taxation such as mobile operation pays value-added tax and consumption tax at the place of business, the payment of urban maintenance and construction tax shall be carried out at the applicable tax rate of the place of business
d. For units and individuals withheld and remitted, collected and paid value-added tax and consumption tax by the entrusted party, the urban maintenance and construction tax withheld and paid by the entrusting party shall be implemented at the applicable tax rate at the place where the entrusting party is located
Answer] D Analysis] Units and individuals withheld, collected and paid value-added tax and consumption tax by the entrusted party shall be subject to the applicable tax rate of the place where the entrusted party is located.
4. Multiple choice questions
A store is a small-scale VAT taxpayer, and in June 2019, it sold goods and obtained a tax-included income of 15450,000 yuan;Donate a batch of purchased goods to a nursing home free of charge, and the tax included ** of the batch of goods is 1030,000 yuan. The known VAT levy rate is 3. In the following equation of the VAT payable by the store in the current month, the correct one is ( ).
a、15.45÷（1＋3％）×3％＝0.450,000 yuan;
b、（15.45＋1.03）÷（1＋3％）×3％＝0.480,000 yuan
c、（15.45＋1.03）×3％＝0.49.44 million yuan
d、15.45×3％＝0.46.35 million yuan
Answer] B Analysis] The free donation of purchased goods is regarded as the sale of goods and is subject to VAT, and the VAT paid by small-scale taxpayers for the purchase of goods is not allowed to be deducted. VAT payable on the sale of goods 1545÷（1＋3％）×3％＝0.450,000 yuan;VAT payable on goods donations 103÷（1＋3％）×3％＝0.030,000 yuan. The store is subject to a VAT amount of 045＋0.03＝0.480,000 yuan
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5. Multiple choice questions
Store A is a small-scale VAT taxpayer, and in August 2019, it obtained a tax-included sales of 164 800 yuan for the sale of goods, and an amount of 10 000 yuan for the purchase of goods and an ordinary invoice. It is known that the VAT levy rate is 3, and among the following equations for the VAT payable in the current month, the correct one is ( ).
a, 164 800 (1 3) 3 10 000 3 4 500 yuan
b, 164 800 3 4 944 yuan
c, 164 800 3 10 000 3 4 644 yuan
d, 164 800 (1 3) 3 4 800 yuan
Answer] D Analysis] Small-scale taxpayers selling goods should calculate the tax payable according to the levy rate of 3, and if the sales amount includes VAT, the tax payable should be calculated separately as price tax. Small-scale taxpayers are not allowed to deduct VAT input tax.
6. Multiple choice questions
Company A is located in City M, and purchases a taxable automobile in City N, and registers the vehicle in City P, and the location of the automobile manufacturer is City Q. The place of taxation of the vehicle acquisition tax for the purchase of the automobile by Company A is ( ).
A, N City, B, Q City
City C, M City D, City P
Answer] D Analysis] Taxpayers who purchase taxable vehicles shall declare and pay vehicle acquisition tax to the competent tax authority of the "place where the vehicle is registered";If a taxable vehicle is purchased that does not require vehicle registration, it shall declare and pay vehicle acquisition tax to the in-charge taxation authority where the taxpayer is located.
7. Multiple choice questions
According to the provisions of the customs law system, after the import and export goods are paid, if the tax is undercollected or omitted due to the consignee or consignor's violation of the regulations, the customs can recover the tax within a certain period of time. The period is ( ).
a, 3 years b, 6 years
c, 4 years d, 5 years
Answer] A analysis] If the tariff is underlevied or omitted due to the violation of the provisions by the consignee or consignor or its ** person, the customs can recover it within 3 years.