0 1, pass rate
Presumably, most students are more concerned about the passing rate of this course. Judging from the last five passing rates given by official website, the passing rate of tax has been relatively stable, hovering around 50%, so the passing rate of students is still relatively large.
02. Examination framework
The exam 1 is divided into three parts. Paragraph A is a 15 multiple-choice question, and 30 points are given to * * *. Part B consists of three medium-sized situational questions, each of which contains five multiple-choice questions, with a score of * * 30. Finally, there are three big questions, and * * * is 40 points.
03. Matters needing attention on the day of the exam
Take the printed admission ticket, ID card, calculator and pen, and go!
04, exam tips
The tax examination time is 3 hours, and a * * * will be 100. This means that in the exam, the average scoring time of 1 is 1.8 minutes. In other words, when doing multiple-choice questions in paragraphs A and B, each question should take at most 3.6 minutes, so don't waste too much time on one topic.
In addition, the official suggests that it is best to set aside 1 hour for 20 minutes to do the three major questions in paragraph C, so students must grasp the control of the examination room time. When doing the C-section big questions, it can save a lot of time in the exam to use the calculation function of the spreadsheet reasonably, such as the summation function.
05, a little warm-up before the exam
Let's take a look at two questions with high error rate in the last exam in September:
Question 1
Elsa was employed by Bee Ltd. In the tax year of 20 18- 19, Bee Ltd provided Elsa with the following benefits:
(1) Private gym membership (2) Donation to Elsa 1, 800.
Lisa can use private gym membership throughout the tax year. The normal membership fee is 65438+0,000, but Bee Ltd negotiated a discount and paid 900 for it. How much 1A National Insurance Contribution (NICs) should Bee Ltd pay for Elsa in the tax year of 20 18- 19?
Answer: 124
Analysis: class 1anic only charges gym members, and it is calculated according to the cost of employees (rather than the cost that employees should have paid). There, 900 * 13.8% = 124.
Question 2
In which of the following cases, you must appeal directly to the tribunal?
A. A company appealed the fine for late filing of company tax returns.
B. A company appealed the fine for late submission of the employer's year-end return.
C. individuals appeal against fines for late registration of value-added tax (VAT)
D. individuals appeal against fines for late payment of capital gains tax
Answer: c
Analysis: Appeals related to indirect taxes must be made directly to the court. Many candidates chose A, which is incorrect, because direct taxes must be appealed to the General Administration of Taxation and Customs first.