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2016年度税务师职业资格考试《涉税服务实务》教材修订没有作大幅度调整,只是更加强调此科目属于综合运用性学科,注重测试和培养应试者在涉税服务实践中解决实际问题的能力,提高处理各项实际业务的水平。在掌握《税法(Ⅰ)》和《税法(Ⅱ)》的基础上,要求考生了解税务师行业的各项基本制度和规则,熟悉各项代理业务的具体操作程序和操作规范,熟练掌握各税种的审核内容和税额计算、账务调整,
2016 tax professional qualification examination “tax service practice” textbook revision did not make significant adjustments, but more emphasis on the subject belongs to the comprehensive utilization of disciplines, focusing on testing and training candidates in tax-related services to solve practical problems in the ability, Improve the handling of the actual level of the business. On the basis of grasping “Tax Law (I)” and “Tax Law (II)”, candidates are required to understand the basic system and rules of the tax division profession, to be familiar with the specific operating procedures and operating practices of each agency business, and to master various taxes Audit content and tax calculation, accounting adjustments,