2005 National Certified Tax Agent Practice Questions and Answers

Author: Tax Professional Qualification Examination Syllabus
Publisher:
Publishing Date: 2005-01-01
Features: Finance and Accounting — 2005 Designated Textbook for the National Tax Professional Qualification Examination
The tax professional industry is a new type of economic certification and social intermediary service. It serves both the state and taxpayers, possessing dual functions of tax certification and tax-related services. Developing the tax professional industry is essential for improving the socialist market economy system and serving national tax needs. The standardized development of the tax professional industry helps reduce tax collection costs, standardize tax collection and payment behaviors, improve tax quality and the accuracy of tax filings, and protect the legitimate rights and interests of taxpayers while safeguarding national tax interests.
In recent years, China's tax professional industry has developed rapidly. According to authoritative statistics, since the implementation of the national unified examination in 1998, the state has conducted one unified examination annually, with a total of seven exams so far, attracting 1,845,523 candidates and granting 62,000 tax professionals with the qualification. To support relevant departments in preparing for the 2005 National Tax Professional Qualification Examination and better serve candidates, we organized leaders from relevant divisions of the State Administration of Taxation, as well as experts and professors from various institutions, to revise and adjust the 2005 textbooks based on the requirements of the "2005 National Tax Professional Qualification Examination Syllabus" approved by the Ministry of Personnel, combined with past examination questions for each subject.
For example:
- Tax Law (I) added customs duties and adjusted certain content related to value-added tax, consumption tax, and business tax.
- Tax Law (II) removed content on urban construction tax and education surcharge.
- Tax Agent Practice added tax level assessment and shortened the basic procedures for tax administrative litigation.
- Tax-Related Laws added the "Administrative Licensing Law," strengthened content on tax administration and tax-related crimes, and removed the "Insurance Law" and "Negotiable Instruments Law."
- Finance and Accounting emphasized accounting content while reducing financial content.
The complete set of textbooks consists of five volumes: Tax Law (I), Tax Law (II), Tax Agent Practice, Tax-Related Laws, and Finance and Accounting, along with one supplementary reference book, the 2005 National Tax Professional Qualification Examination Practice Questions, totaling six volumes. The textbooks aim to highlight the fundamental knowledge and operational skills required of tax professionals, with detailed and authoritative content, strong applicability, and practicality. They serve as essential tools for candidates preparing for the tax professional examination while also serving as reference materials for taxpayers to study tax laws and master tax-related skills.
At the time of this textbook's publication, we extend heartfelt gratitude to the leaders of the State Administration of Taxation and the experts and professors from relevant institutions who contributed to its writing and review. Due to the urgency of the writing process, we sincerely apologize for any errors or omissions in the book and welcome readers' corrections.
National Tax Professional Qualification Examination Textbook Writing Group
December 2004