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全国出版专业职业资格考试作为水平考试,要求考生通过系统的学习,全面提高自己的职业素养水平。因此考试在紧扣教材的同时,也注重考核实践操作技能。特别是综合题,往往具有高度“仿真性”和综合性,要求考生善于融会贯通地把握教材内容,在实际工作中提高职业能力。[1]近年来,“中级基础”科目试卷中都有涉及出版社经营管理方面的计算题,考核内容包括出版单位的付酬方式、稿酬的个人所得税扣缴,以及码洋、实洋和出版单位应缴纳的销项增值税计算等。
The national publishing professional qualification examination as a level test, requiring candidates to learn through the system to raise their professional standards of accomplishment. Therefore, the test closely linked to the teaching materials, but also focus on the assessment of practical skills. In particular, comprehensive questions, often with a high degree of “simulation ” and comprehensive, requiring candidates to be good at mastery of teaching materials to enhance the professional ability in practical work. [1] In recent years, “intermediate foundation” subjects papers all involve the calculation of the management of publishing houses, assessment content, including the payment of publishing units, remuneration personal income tax deduction, as well as foreign code, Publishing units should pay VAT sales calculation.