2002年CPA《税法》的教材体系共分为18章,包括:税法概论、15种税收实体法、税收征管法和税务行政法制。该科目的复习重点可分为两个层次:第一层次——增值税、企业所得税、外商投资企业和外国企业所得税、个人所得税、税收征管法,这5章内容考试所占分数在50分以上;第二层次——消费税、营业税、关税,这3章内容考试所占分数在20分左右。这8章重点 The 2002 CPA “tax law” textbook system is divided into 18 chapters, including: an overview of tax law, 15 kinds of tax substantive law, tax collection law and the tax administrative legal system. The focus of review of the subject can be divided into two levels: the first level - value-added tax, corporate income tax, foreign-invested enterprises and foreign enterprises income tax, personal income tax, tax collection law, the five chapters of the test scores above 50 points ; The second level - consumption tax, sales tax, customs duties, the three chapters content examination scores in about 20 minutes. This 8 chapters focus