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</div> <span id="b9uwrf4" class="ask">提問</span> </div> </div>  </div>  <div id="9va99ky" class="position-inf "> <div id="loc5xpf" class="wrapper clearfix"> <div id="fbgwby9" class="left"> <div id="ngd9dkb" class="title"> <h1>初級會計考試?yán)镉卸惙▎?/h1> </div> <div id="jtrpcrz" class="links" style="line-height: 40px;margin-bottom: 20px;"> <a href="/kj/?tags=1692770" rel="tag" target="_blank" title="初級會計有稅法嗎" >初級會計有稅法嗎</a><a href="/kj/?tags=2259285" rel="tag" target="_blank" title="初級會計考試?yán)镉卸惙▎? >初級會計考試?yán)镉卸惙▎?/a><a href="/kj/?tags=2286301" rel="tag" target="_blank" title="會計考試有稅法" >會計考試有稅法</a> </div> </div> <div id="j5wzltb" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">5 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">140</p> </li> </ul> <div id="bfue49u" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="4i9jcaq" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/3d77d474cda988e1f9c72f9f2f2b1baceb1154c6.jpg"> <span>歐歐里里</span> <time>2025-06-26 03:42:48</time> </div> </div> </div>   <div id="wjogiyi" class="wrapper mb" style="">  <div id="4xmiig9" class="mk" data-mkid="31"></div>   <div id="jbqiuk4" class="zq_mbx"> <a href="/">首頁</a> > <a href="/kj/">會計資格證</a> > <span>初級會計考試?yán)镉卸惙▎?/span> </div>  <div id="pq9lfq9" class="content clearfix" style=""> <div id="vtgsk99" class="left" style="">  <div id="9bwgzgz" class="mk" data-mkid="33"></div> <div id="cd5hkib" class="mk" data-mkid="38"></div>  <div id="4cajeaj" class="answers bf bb"> <h3 class="title">5個回答 <span id="surudtc" class="refresh">默認(rèn)排序</span> <div id="hcyimr4" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時間排序</li> </ul> </div> </h3> </div> <div id="4ye4ctr" class="get-more-reply"> <div class="a44gszy" id="reply_5123976" class="p-question-answers bf bb"> <div id="rbzofvd" class="person" data-userid="yulang1107"> <div id="lpfy94h" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e47d589d488e9f75a756299517d5dd5b4d2a385a.jpg" alt=""> </div> <div id="qa9bu9u" class="other idcard-triggerment"> <p class="name">柚柚滴溜溜</p> <p></p> </div> <div id="j9e0l94" class="appendDom idcard-triggerment"></div> <span id="4zw9w94" class="person-right">已采納</span> </div> <ans class="ans"><p>1.<a href="/kj/18882/" target="_blank">初級會計職稱考試</a>要學(xué)習(xí)哪幾種稅法?</p> <p>在初級考試中，稅法包括第四章增值稅、消費稅法律制度，第五章企業(yè)所得稅、個人所得稅法律制度，第六章其他稅收法律制度和第七章稅收征收管理法律制度的內(nèi)容?？傮w來說，只要掌握好方法，難易程度并不大。但是根據(jù)稅法變化，初級的考點也會發(fā)生變化，比如剛剛的增值稅征求意見稿發(fā)布!</p> <p>2. 稅法部分在初級會計職稱考試中占有多少分值比例?</p> <p>第四章在初級考試中共占有20分左右的分值，考點總數(shù)31個，有新增考點，增值稅命制大題可能性在90%以上，消費稅將與增值稅結(jié)合命制題目。</p> <p>第五章在初級考試共占有15分左右的分值，考點總數(shù)33個，企業(yè)所得稅、個人所得稅涉及大題的可能性為50%。</p> <p>第六章在初級考試中共占有15分左右的分值，考點總數(shù)34個，房產(chǎn)稅、城鎮(zhèn)土地使用稅、房地產(chǎn)流轉(zhuǎn)相關(guān)稅、車輛購置稅和車船稅、其他小稅種一般不涉及大題;資源稅可以與增值稅結(jié)合，關(guān)稅可以與增值稅、消費稅結(jié)合出現(xiàn)在大題中。</p> <p>第七章稅收征收管理法律制度在初級考試中共占有5分左右，10個考點，教材內(nèi)容有變化，通常不考大題。</p> <p>整體來看，稅法部分在《經(jīng)濟法基礎(chǔ)》考試中共占有55分左右，涉及大小108個知識考點，可以說占據(jù)著半壁江山，因此各位初級會計職稱考試考生一定要引起重視。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/a60beb0cafba1deff6a66bf2a240145e.jpg" style="margin: 0 auto;" alt="初級會計考試?yán)镉卸惙▎?></p> </ans> <div id="jshjntj" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">152</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評論（15）</a> <span id="zjpjdt9" class="from"><time>1小時前發(fā)布</time></span> </div></div><div id="4wcdhx9" class="mk" data-mkid="36"></div><div id="molp9c4" class="mk" data-mkid="37"></div><div class="rsxse9y" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="ov9ginh" class="person" data-userid="free_allan"> <div id="nxdpzxg" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0b1bdac0d73776e9f5fcb164c57e582abd2b8f07.jpg" alt=""> </div> <div id="k9b49rh" class="other idcard-triggerment"> <p class="name">阿菈VinU菟</p> <p></p> </div> <div id="lpdfx4o" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>考試內(nèi)容主要包括經(jīng)濟法基礎(chǔ)以及<a href="/kj/3668/" target="_blank">初級會計實務(wù)</a>，這兩本書的內(nèi)容基本全部要囊括到，考試的題型內(nèi)容包括單項選擇題，多項選擇題判斷題以及計算題，兩科內(nèi)容需要達到60分以上才能算通過考試。</p></p></ans> <div id="l4l9b4a" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">273</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（11）</a> <span id="uvsdq4z" class="from"><time>4小時前發(fā)布</time></span> </div></div><div class="h9mnrp9" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="4mhm9e4" class="person" data-userid="free_allan"> <div id="4wsmy9l" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/33a5a1fc1c6173fa7933e42f1000bed8625d06d5.jpg" alt=""> </div> <div id="zd6ndyv" class="other idcard-triggerment"> <p class="name">MayQueen小乖</p> <p></p> </div> <div id="hqmt1ci" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>在<a href="/kj/3602/" target="_blank">初級會計考試</a>中，稅法包括第四章增值稅、消費稅法律制度，第五章企業(yè)所得稅、個人所得稅法律制度，第六章其他稅收法律制度和第七章稅收征收管理法律制度的內(nèi)容。</p> <p>總體來說，只要掌握好方法，難度并不大。</p> <p>第四章在初級會計考試中共占有20分左右的分值，考點總數(shù)31個，有新增考點，增值稅命制出題可能性在90%以上，消費稅將與增值稅結(jié)合命制題目。</p> <p>第五章在初級會計考試共占有15分左右的分值，考點總數(shù)33個，企業(yè)所得稅、個人所得稅涉及大題的可能性為50%。</p> <p>第六章在初級會計考試中共占有15分左右的分值，考點總數(shù)34個，房產(chǎn)稅、城鎮(zhèn)土地使用稅、房地產(chǎn)流轉(zhuǎn)相關(guān)稅、車輛購置稅和車船稅、其他小稅種一般不涉及大題;資源稅可以與增值稅結(jié)合，關(guān)稅可以與增值稅、消費稅結(jié)合出現(xiàn)在大題中。</p> <p>第七章稅收征收管理法律制度在初級會計考試中共占有5分左右，10個考點，教材內(nèi)容有變化，通常不考大題。</p> <p>整體來看，稅法部分在初級會計考試《經(jīng)濟法基礎(chǔ)》中共占有55分左右，涉及大小108個知識考點，可以說占據(jù)著半壁江山，因此各位初級會計考生一定要引起重視。更多關(guān)于初級會計考試的備考技巧，備考干貨，新聞資訊等相關(guān)內(nèi)容，小編會及時關(guān)注并且不斷更新。</p></p></ans> <div id="x2ddinl" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">117</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（9）</a> <span id="72wsy7z" class="from"><time>5小時前發(fā)布</time></span> </div></div><div class="t7sqake" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="fyg2u1f" class="person" data-userid="free_allan"> <div id="qz7resi" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/3289bc030a41784d4e5711d977cc8df318838942.jpg" alt=""> </div> <div id="haeeg6r" class="other idcard-triggerment"> <p class="name">愛戀寶寶</p> <p></p> </div> <div id="726ma7v" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>不考的考會計實務(wù)和經(jīng)濟法基礎(chǔ)經(jīng)濟法里邊有稅法，選擇題</p></p></ans> <div id="byzqxhb" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">86</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（12）</a> <span id="epcuoy1" class="from"><time>9小時前發(fā)布</time></span> </div></div><div class="c6pisx6" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="wp62rxs" class="person" data-userid="free_allan"> <div id="zivnlj1" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6364ab740650b1f243a1d8d70bd1369f7c561a8e.jpg" alt=""> </div> <div id="gznntzu" class="other idcard-triggerment"> <p class="name">大飛豬豬</p> <p></p> </div> <div id="6jfx1dr" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>初級會計考試共有兩個考試科目，具體的考試范圍比較廣泛，涉及到財務(wù)、稅法的相關(guān)知識。</p> <p>初級會計強化階段備考，顧名思義，是為了鞏固強化所學(xué)知識，因此現(xiàn)階段更要保證做題的質(zhì)量！如果考生僅追求做題數(shù)量，或者邊看答案邊做題，不僅做題正確率難以保證，知識點也難以加深理解。保質(zhì)保量的做好每一道題，及時復(fù)習(xí)回顧做錯的題目，思考每道題背后的深意，方為做題的真諦。</p> <p><a href="/kj/11039/" target="_blank">初級會計證考試</a>注意事項</p> <p>考生在初級會計考試過程中如果出現(xiàn)違紀(jì)、違規(guī)行為，事實清楚、證據(jù)確鑿，將按照《專業(yè)技術(shù)人員資格考試違紀(jì)違規(guī)行為處理規(guī)定》進行處理。如情節(jié)嚴(yán)重者，不僅給予其當(dāng)次全部科目考試成績無效的處理，還將記入誠信檔案庫。</p> <p>其實，初級考試并不難，只要大家踏下心努力備考都會取得不錯的成績，即使第一年沒有通過還可以嘗試努力備考下一年度的考試，不要因一時被蒙蔽而誤入歧途。</p></p></ans> <div id="xg726mn" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">257</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（15）</a> <span id="tof6gdw" class="from"><time>12小時前發(fā)布</time></span> </div></div> </div>   <div id="extcj2g" class="new-answer bb"> <h3 class="title">相關(guān)問答</h3> <div id="xdd61sk" class="inf-list"> <ul class="clearfix"> </ul> </div> </div>  </div> <div id="2ht7iaw" class="r-aside gmine_ad">  <div id="0vvfwgd" class="mk" data-mkid="32"></div>   <div id="q1bzapi" class="no-login bb"> <div id="npldzhk" class="title"> <h5>會計資格證</h5> <p>優(yōu)質(zhì)會計資格證問答知識庫</p> </div> </div> <div id="n121xge" class="no-login 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