Trends in the first CPA/Tax Accountant exam

Part 1 Value Added Tax Act

Chapter 1 General Provisions
Chapter 2 Taxable Transactions
Chapter 3: Tax Rates and Exemptions
Chapter 4 Tax Base
Chapter 5 Transaction Collection and Tax Invoices
Chapter 6 Tax Payment Amount, etc.
Chapter 7 Value-Added Tax Special Provisions for Concurrent Businesses
Chapter 8 Reporting and Payment
Chapter 9 Simplified Taxation
Practical practice problems

Part 2 Income Tax Act

Chapter 1 General Provisions
Chapter 2 Interest Income/Dividend Income
Chapter 3 Business Income
Chapter 4: Earned Income/Pension Income/Other Income
Chapter 5 Special Cases in Calculating Income Amounts
Chapter 6 Calculation of Comprehensive Income Tax Base
Chapter 7 Tax Calculation and Tax Deduction
Chapter 8 Retirement Income
Chapter 9 Tax Procedures
Chapter 10 Transfer Income
Chapter 11 Non-residents
Practical practice problems

Part 3 Corporate Tax Act

Chapter 1 General Provisions
Chapter 2 Tax Adjustment and Income Disposition
Chapter 3 Profit and Loss Deductions
Chapter 4: Loss and Exclusion of Loss
Chapter 5: Timing of Profit and Loss and Valuation of Assets/Liabilities
Chapter 6 Non-deductibility of depreciation expenses
Chapter 7 Reserves and Reserve Funds
Chapter 8 Denial of Unfair Acts
Chapter 9 Corporate Tax Adjustment and Income Disposition Calculation
Chapter 10 Tax Base and Tax Calculation
Chapter 11 Tax Procedures
Chapter 12 Special Provisions for Mergers and Divisions
Chapter 13 Other Corporate Taxes
Practical practice problems

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Reflecting the latest tax revisions!
A multiple-choice tax law practice book that focuses on key tax items with a high proportion of questions.

[Recommended for these people]

1.
Everyone preparing for the first CPA and CPA exams
2.
Those who want to strategically prepare for the first tax law subject of the Certified Public Accountant and Tax Accountant exams.

[Hacker's Textbook's Unique Features]

1.
It faithfully reflects the main contents frequently tested on the exam and the latest revised tax laws.
1) You can prepare for the CPA and CPA 1st exams by carefully selecting past exam questions and expected questions covering topics with a high probability of appearing on the exam.
2) You can learn efficiently through problems and explanations that faithfully reflect the latest revised tax laws.

2.
[Analysis of CPA and CPA 1st Exam Trends] helps you strategically prepare for the exam.
1) The proportion of questions by subject for the first CPA and CPA exams over the past 10 years (2025-2016) is organized into a table so that you can see frequently appearing topics at a glance.
2) You can study efficiently according to the characteristics of each exam by looking at the test trends for each exam, and you can strategically prepare for the exam by focusing on topics with high importance.

3.
You can efficiently study key questions that are likely to appear on the exam.
1) Each problem is marked with a topic and difficulty level so you can check your weaknesses and solve problems according to your learning level.
2) You can prepare more thoroughly for the exam by solving 'practice problems' that collect frequently appearing topics by category.

4.
Detailed explanations help you easily understand difficult tax law content and effectively learn key concepts.
1) The explanations for calculation problems are organized into tables so that you can easily understand the complex solution process at a glance.
2) Points that need attention when solving problems are marked with a '★', and the legal text includes the purpose of its introduction to make the content easier to remember.
3) Key contents are marked in blue so you can focus on studying the parts you need to know.

Hackers' Additional Learning Content for Passing the CPA Exam - Hackers Management Academy (cpa.Hackers.com)

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