Examination Outline of Tax-related Service Practice (2022) The deadline for the published laws, regulations, rules and normative documents applicable to the examination of this subject is March 3, 20221day. This course is a comprehensive applied subject, focusing on cultivating candidates' ability to solve practical problems with professional knowledge and their operational level in dealing with various practical businesses. Candidates are required to understand the basic systems and rules of the tax agency industry, be familiar with the specific operation procedures and norms of various tax-related businesses, and be able to master the basic knowledge and skills of the tax agency industry practice on the basis of mastering the tax law (1) and tax law (2) and financial accounting.
Chapter 1 Introduction?
I. Overview of Tax-related Professional Services
(a) familiar with the concept and characteristics of tax-related professional services
(B) to understand the emergence and development of tax-related professional services
(three) to master the status and role of tax-related professional services
Two, China's tax-related professional service institutions and business scope
(a) familiar with the composition of China's tax-related professional service institutions
(two) to master the scope of China's tax-related professional services.
Three, the scope of administrative supervision of tax-related professional services in China
(a) familiar with the content of information management.
(B) to master the content of credit evaluation
(3) Understand the content pushed by the announcement.
(four) familiar with the illegal responsibility.
(5) Understand the measures to optimize services.
IV. Provisions on Tax Agents, Tax Agents Firms and Trade Associations
(a) familiar with the relevant provisions of the tax accountant
(two) to master the relevant provisions of the tax agency.
(three) to understand the relevant provisions of the Association of Tax Agents
Chapter II Administration of Tax Collection?
First, the concept of tax collection and management
(A) to understand the concept of tax collection and management
(B) to understand the responsibilities of tax agencies
(3) Understand the requirements of deepening the reform of tax collection and management system in the new period.
Second, tax management.
(1) Familiar with tax registration management (taxpayer identification management) (2) Mastering account book voucher management.
(3) Familiar with invoice management.
(four) familiar with the tax return.
(5) Master tax risk management.
(six) master the tax credit management.
(7) Understand the informationization of tax management.
Three. Tax Collection (Payment) (1) Familiar with tax collection methods.
(two) familiar with tax collection methods.
Fourth, tax inspection.
(A) to master the scope of tax inspection
(two) master the procedures and methods of tax inspection.
Verb (abbreviation of verb) collects the rights, obligations and legal responsibilities of both parties.
(a) to understand the rights, obligations and legal responsibilities of the tax authorities
(two) familiar with the rights, obligations and legal responsibilities of taxpayers.
(three) to master the legal relationship and legal responsibility of tax-related professional services
Chapter III Procedures and Methods of Tax-related Professional Services?
First, the basic procedures of tax-related professional services
(a) familiar with the procedures for undertaking tax-related professional services.
(two) familiar with the tax related professional service planning.
(three) familiar with the implementation procedures of tax-related professional services.
(four) familiar with the business records of tax-related professional services.
(five) familiar with the business results of tax-related professional services.
Second, an overview of tax audit methods
(a) to understand the relationship between tax audit technology and tax-related services.
(B) master the basic methods of tax audit
Third, the audit method of goods and services tax
(A) to master the tax inspection methods of value-added tax
(two) familiar with the tax inspection method of consumption tax.
Four, income tax audit methods
(A) master the enterprise income tax audit methods
(two) familiar with the tax inspection methods of individual income tax.
Five, tax audit methods of other taxes
(a) to master the inspection methods of land value-added tax, stamp duty and deed tax.
(two) familiar with the inspection methods of property tax and urban land use tax.
(3) Understand the auditing methods of resource tax and environmental protection tax.
Six, social security audit methods
Familiar with basic old-age insurance, basic medical insurance, maternity insurance, industrial injury insurance,
Audit focus of unemployment insurance payment.
Chapter IV Tax-related Accounting?
I. Overview of Tax-related Accounting
(A) to understand the general differences between accounting law and tax law
(two) familiar with accounting objects and tasks.
(3) Mastering basic tax-related accounting subjects.
II. Accounting of Goods and Services Tax
(A) master the value-added tax accounting
(two) master the consumption tax accounting.
Three. Income tax accounting
(A) the understanding of enterprise income tax accounting
(two) familiar with personal income tax accounting.
Four, other taxes accounting
(A) to understand the setting of accounting subjects
(2) Mastering other tax accounting.
Verb (abbreviation of verb) Adjustment of tax-related accounts
(A) familiar with the types of tax-related accounting adjustments
(B) master the basic methods of tax-related accounting adjustment
Chapter V Agency Declaration?
I. goods and services tax declaration agent
(a) master the VAT agent tax declaration
(two) familiar with the consumption tax declaration agent.
Second, the income tax declaration agent
(A) master the agent declaration of enterprise income tax
(two) familiar with the individual income tax declaration agent.
Third, other tax declaration agents.
(a) master the agent declaration of land value-added tax, stamp duty and deed tax.
(two) familiar with the property tax, urban land use tax declaration agent.
(3) Know the reporting agent of resource tax and environmental protection tax.
Chapter VI Tax-related Certification and Tax Examination Services?
I. Overview of Tax-related Judicial Appraisal Services
Master the relevant principles, procedures and methods of tax-related forensic business.
Second, the enterprise income tax authentication service
(a) to master the contents of matters of concern in the verification service of enterprise income tax settlement.
(two) familiar with the verification methods and verification evidence requirements of enterprise income tax settlement.
Three, research and development costs plus deduction of forensic services
(a) master the content of research and development expenses plus deduction of forensic services.
(2) R&D expenses familiar with the methods and requirements of obtaining evidence shall be deducted.
Four. Forensic service for pre-tax deduction of asset losses
(a) to master the contents of matters of concern in the asset loss verification business.
(two) familiar with the verification method of asset losses and the requirements of evidence verification.
Five, high-tech enterprises special logo certification services
(a) to master the contents of the special identification of high-tech enterprises.
(two) familiar with the requirements and certification evidence of certification services for high-tech enterprises.
Six, land value-added tax liquidation certification services
(a) to master the content of land value-added tax settlement and verification services.
(two) familiar with the land value-added tax liquidation verification methods and verification evidence requirements.
Seven, tax judicial expertise services
(a) familiar with the scope, business commitment and reality of tax judicial expertise.
Procedures, methods and requirements for implementation
(two) to understand the opinions, business records and the relevant provisions of the appraiser to testify in court.
Eight, tax review services
(a) to master the business scope and objectives of tax review.
(2) Familiar with the undertaking and entrustment of tax review business, business planning and implementation,
Procedures, methods and requirements related to business records and performance
Chapter VII Tax Advisory Services?
I. General tax consulting services
(A) to understand the contents and methods of general tax consultation
(2) Understand the implementation steps of general tax consultation.
(3) Familiar with the case analysis of general tax consultation.
Second, professional tax consulting services.
(a) to understand the professional tax consulting services and their characteristics
(two) familiar with the contents and methods of professional tax consulting services.
(3) Understand the implementation steps (basic process) of professional tax consulting services (4) Be familiar with the case analysis of professional tax consulting services.
Third, tax planning services.
(A) to understand the tax planning and its characteristics
(two) familiar with the service content and basic methods of tax planning.
(3) Understand the implementation steps (basic procedures) of tax planning (4) Be familiar with the case analysis of tax planning.
Chapter VIII Provisions on Other Tax Agency Services?
I. Contents of Invoice Agency Services
(a) familiar with the contents of the invoice related agency services.
(two) familiar with the implementation process of the basic business of invoice related agents.
(3) Grasp the key concerns of agency business.
Two. Provisions on agency service of tax-related information reporting
(a) familiar with the content of tax-related information reporting agency services.
(two) familiar with the basic business implementation process of tax-related information declaration matters.
(3) Grasp the key concerns of agency business.
Three. Preferential provisions on tax agency services
(a) familiar with the content of preferential tax agency services
(two) familiar with the implementation procedures of the basic business of tax preferential agents.
(3) Grasp the key concerns of agency business.
Four, the provisions of the agency service certificate
(a) familiar with the content of agency services.
(two) familiar with the implementation procedures for handling the basic business of this institution.
(3) Grasp the key concerns of agency business.
Verb (abbreviation of verb) agency bookkeeping service regulations
(A) to understand the contents of the agency bookkeeping service
(2) Understand the basic business requirements of agency bookkeeping.
(three) to master the operational norms and key concerns of the agency business.
Six, social insurance declaration agent
(a) familiar with the basic old-age insurance, basic medical insurance and maternity insurance, industrial injury insurance.
Payment rules of insurance and unemployment insurance
(two) familiar with the procedures and key issues of social insurance reporting agency.
Seven. Provisions on agency services for other tax matters
(a) familiar with the content and requirements of tax settlement and cancellation agency services.
(two) familiar with the content and requirements of international tax agency services.
(3) Understand other agency services.
Chapter IX Other Tax-related Professional Services?
I. Tax administrative reconsideration institutions
Familiar with the relevant provisions of tax administrative reconsideration
(two) familiar with the basic premise and operational norms of tax administrative reconsideration.
Second, the tax administrative litigation agency
(a) to understand the relevant provisions of the tax administrative litigation
(two) to understand the basic premise and operational norms of tax administrative litigation.
III. Tax Training and Tax Information Management Services
(A) to understand the tax-related training services
(B) the understanding of tax information management services