Financial and Taxation Professional Knowledge and Practice (Intermediate)

Author: Beijing Fulei Practical Management Training School Writing Group
Publisher:
Publish Date: 2004-06-01
Features: The content of fiscal and tax studies is very rich, but for the National Economic Professional and Technical Qualification Examination, it does not require candidates to master all aspects of the content. The "Outline for the Fiscal and Tax Professional Knowledge and Practice Examination" issued by the Human Resources and Social Security Administration Examination Center is the guiding material for candidates' learning, review, and examination preparation. It specifies the scope of knowledge for the examination. Therefore, candidates must strictly adhere to the different levels of requirements in the examination outline (mastering, familiarizing, and understanding) and use the outline as a basis. The designated textbook is the basis for examination questions. Most questions in the annual examination papers can be directly answered from the textbook or derived from the exercises in the textbook. It is therefore evident that under the guidance of the examination outline, carefully reading the textbook is the necessary path to systematically master the examination knowledge. On the basis of fully mastering the textbook content, candidates should focus on the key points and difficulties of the examination. The textbook content is extensive, but the key knowledge points that candidates need to focus on are limited. Candidates must clarify the entire knowledge system of the textbook and, based on the characteristics of the examination questions, review with a focus. The writing of this examination preparation book is both a summary of our long-term teaching experience and a sorting of textbook knowledge points according to the examination outline. The book is divided into eighteen chapters. Each chapter includes key points and difficulties, detailed content explanations, example question analyses, after-class exercises, answers and analyses, and other sections. It provides hints on key points and difficulties, as well as detailed explanations of knowledge points strictly in accordance with the requirements of the examination outline; it offers detailed analyses of typical example questions and carefully selected exercises targeting examination key points. Among them, and Chapter 2 discuss the basic knowledge of public finance; Chapters 3 to 10 cover the theory and practice of taxation; Chapters 11 to 14 discuss government procurement, budgets, and intergovernmental fiscal relations; Chapters 15 to 18 briefly introduce the basics of corporate financial management, state-owned asset management, and fiscal law and supervision. At the end, two sets of mock examination papers are provided for candidates' self-assessment.