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《税法Ⅰ》科目是税务师职业资格考试的科目之一,它主要涵盖流转环节的七大税种,是考生进一步学习《税法Ⅱ》以及《涉税服务实务》的基础,同时,《财务与会计》科目的业务处理也会涉及《税法Ⅰ》的具体内容,税务师执业过程中也经常遇到客户流转环节税收问题,因此,无论是从考试角度,还是从未来工作的角度看,《税法Ⅰ》的内容都需要准确掌握并运用。下面结合《税法Ⅰ》考试特点和规律,对备考2017年《税法Ⅰ》的考生提供一些学习和考试指南,希冀能为考生顺利通过税务师考试起到指导作用。
The tax law I is one of the subjects of the qualification examination for tax practitioners. It mainly covers the seven major tax types in the circulation sector, which are the basis for candidates to further study the Tax Law Ⅱ and the tax-related service practice. At the same time, “The subjects of the business dealings will also involve the specific content of the” Tax Law I “, tax practitioners often encountered during the tax aspects of customer turnover, therefore, both from the examination point of view, or from the perspective of future work,” Tax Law I “The content needs accurate grasp and use. The following combination of ”tax law Ⅰ“ exam characteristics and laws of 2017, ”Tax Law Ⅰ" candidates to provide some learning and examination guidelines, hoping to successfully pass the tax exam for candidates to play a guiding role.