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《税法(Ⅱ)》科目的考试内容包含我国现行的计税依据与所得额相关的税种以及财产税等不能或难以转嫁的直接税的政策法规,《税法(Ⅱ)》与《税法(Ⅰ)》分别体现不同税系、不同税种的政策法规,属于并列关系而非递进关系。但是由于每年《税法(Ⅱ)》中所得税、土地增值税计算的命题,会涉及所得税前所扣除税金和土地增值额可扣除税金的计算,其中有些是《税法(Ⅰ)》中的税种,因此,在《税法(Ⅱ)》的考试命题中,会涉及到4分的分值左右来自《税法(Ⅰ)》的内容。
Tax Law (II) subjects include examination of current tax basis and the amount of income tax and property tax and other direct taxes can not be or difficult to pass the policy, “tax law (Ⅱ)” and “Tax Law (Ⅰ)” The policies and regulations that show different tax systems and different types of taxes belong to the parallel relationship rather than the progressive one. However, as the proposition of income tax and land value increment tax in “Tax Law (Ⅱ)” each year involves the calculation of the deductible tax before deduction of income tax and land appreciation, some of which are the taxes in “Tax Law (I)” , In the “Tax Law (II)” test proposition, it will involve the score of 4 points from “Tax Law (I)” content.