Tax law is a very important subject in the CPA exam. In order to better prepare for this subject, it is essential to understand its table of contents structure and chapter content. Below, we will conduct a detailed analysis of the chapters of the catalogue of the tax law to help students better grasp the key points and difficulties of learning.
1. Overview of tax law subjects
Tax law is a compulsory course in the CPA exam, which mainly involves the content of China's current tax regulations and tax system. By studying tax law, candidates can master the methods of calculating, filing and paying various taxes, as well as the basic skills of tax planning.
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2. Analysis of directory structure
Note: The Catalogue chapter of the tax law usually includes the following sections:
1. Basic principles of tax law:This part mainly introduces the basic concepts, principles and legislative procedures of tax law, and lays the foundation for subsequent study.
2. The legal system of commodity tax:This chapter details how to calculate, declare, and pay commodity taxes such as VAT, excise tax, and customs duties.
3. Legal system of income tax:It mainly involves the calculation, declaration and payment of corporate income tax and individual income tax.
4. Legal system of property tax and other taxes:Including the calculation, declaration and payment of property tax and other taxes such as real estate tax, deed tax, land appreciation tax and other taxes.
5. Legal system for tax collection and management:This chapter introduces the relevant regulations and procedures for tax collection and administration, such as tax registration, invoice management, tax inspection, etc.
6. Tax administrative legal systemIt mainly involves tax administrative reconsideration, tax administrative litigation and tax administrative compensation.
Through the analysis of the structure of the catalogue, we can see that the content of the Zhuhui Tax Law mainly revolves around commodity tax, income tax, property tax and other taxes, and also involves the content of tax collection management and tax administration and legal system. In the process of preparing for the exam, candidates should focus on these chapters to fully grasp the relevant knowledge.
3. Analysis of chapter content
Among the various chapters of the Note Tax Law, the following chapters are what candidates need to focus on:
1. VAT Law:Value-added tax (VAT) is the largest tax in China and is one of the key points of the exam. Candidates need to understand the calculation method of VAT, the requirements of taxpayers and withholding agents, and tax incentives.
2. Enterprise Income Tax Law:Corporate income tax is one of the important taxes in China, and it is also a compulsory content of the examination. Candidates need to understand the provisions of corporate income tax on taxpayers, tax rates, tax calculation basis, tax incentives, etc., as well as the tax treatment of assets and special tax adjustments.
3. Individual Income Tax Law:Individual income tax is the third largest tax in China after value-added tax and enterprise income tax. Candidates need to grasp the regulations on individual income tax payers, tax rates, tax calculation basis, etc., as well as the tax incentives and collection management of various incomes.
4. Property tax and other tax laws:Including the calculation, declaration and payment of property tax and other taxes such as real estate tax, deed tax, land appreciation tax and other taxes. Candidates need to understand the regulations on the taxpayers, tax basis and tax rates of various property taxes and other taxes, as well as tax incentives and collection management.
5. Tax Collection and Management Law:Tax collection and management is an important part of the tax legal system. Candidates need to understand the regulations on tax registration, invoice management, tax inspection, etc., as well as tax administrative reconsideration and litigation.
6. Tax administrative legal systemIt mainly involves tax administrative reconsideration, tax administrative litigation and tax administrative compensation. Candidates need to understand the basic procedures and legal provisions of tax administrative reconsideration and litigation, as well as the relevant provisions of tax administrative compensation.
The above is a detailed answer to the analysis of the chapter analysis of the tax law catalogue, if this article can inspire and help you, like and collect + follow. If you want to get more CPA preparation information, you can send a private message, you can get the latest preparation materials for free, and you will continue to update the CPA preparation strategy! Finally, I wish all candidates can achieve ideal results in the examination and go further and further on the road of accounting major!