China Certified Tax Adviser - Tax-Related Service Law study materials
China Certified Tax Adviser - Tax-Related Service Law study resources

China Certified Tax Adviser - Tax-Related Service Law study plan

China Certified Tax Adviser - Tax-Related Service Law · Give each week a clear focus.

8 weeks · About 6 hours per week

Week 1

Administrative Law and Administrative Litigation (行政法与行政诉讼法)

  • Map the full administrative-law syllabus into a one-page outline covering administrative acts, licensing, penalties, compulsory enforcement, and open-government rules, then mark the five subtopics you understand least.

  • Distinguish administrative acts from civil acts and internal acts by classifying 30 short hypotheticals and writing the deciding test beside each classification.

  • Reconstruct the procedural chain of a typical administrative penalty (investigation, notice, hearing, decision, service) and note where procedural defects void versus merely taint the act.

  • Draft a 400-word plain-language summary of the scope of administrative litigation: standing, defendant identification, and the six-month limitation period.

Your checkpoint

A one-page administrative-law mind map plus a 30-item classification table with written reasoning for each entry.

Week 2

Administrative Law and Administrative Litigation (行政法与行政诉讼法)

  • Trace administrative reconsideration and administrative litigation side by side, listing the choice-of-forum rules, the reconsideration-first categories, and the deadlines for each route.

  • Analyze the burden of proof in administrative litigation and write out why the defendant agency bears it, with two consequences that follow when evidence is produced late.

  • Outline the grounds and procedures for state compensation claims, distinguishing compensation from reconsideration and from litigation remedies.

  • Complete 40 timed multiple-choice questions on administrative law and write a correction note for every missed item.

Your checkpoint

A two-column comparison chart of reconsideration versus litigation plus a scored 40-question practice set with error log.

Week 3

Civil Law and Civil Procedure (民法典与民事诉讼法)

  • Build a structural outline of the Civil Code covering the general provisions, property, contract, personality rights, marriage and family, inheritance, and tort liability books, noting the article ranges for each.

  • Apply the rules on civil capacity, agency, limitation periods, and juristic acts to 25 fact patterns and state the governing provision for each answer.

  • Explain the difference between void, voidable, and ineffective contracts and demonstrate it with three worked examples.

  • Summarize the core doctrines of civil procedure jurisdiction, parties, evidence, and first-instance ordinary procedure in a 600-word study note.

Your checkpoint

A Civil Code structure chart with article ranges plus a 25-item fact-pattern worksheet with cited provisions.

Week 4

Civil Law and Civil Procedure (民法典与民事诉讼法) & Civil Procedure and Arbitration (民事诉讼法与仲裁法)

  • Sequence a civil lawsuit from filing through service, defense, evidence exchange, hearing, judgment, and appeal, and identify the deadline attached to each step.

  • Compare the retrial supervision route with the second-instance appeal route and list the conditions that open each.

  • Contrast litigation with arbitration on jurisdiction, party autonomy, confidentiality, and enforcement, and state when an arbitration agreement excludes court jurisdiction.

  • Draft a model arbitration clause and explain each element, including the institution, seat, language, and number of arbitrators.

  • Complete 40 mixed questions on civil procedure and arbitration and record the rule that defeated each wrong choice.

Your checkpoint

A one-page procedural timeline for civil litigation and arbitration plus a model arbitration clause with annotated elements.

Week 5

Company and Enterprise Law (公司法、合伙企业法、个人独资企业法、企业破产法)

  • Chart the lifecycle rules of a limited liability company: formation, capital contribution and acceleration, equity transfer, shareholder rights, governance bodies, and dissolution and liquidation.

  • Contrast limited liability companies with joint stock companies on capital, governance, and transferability, and list the differences in a table.

  • Distinguish general and limited partners in a partnership and state the liability consequences of each role in three scenarios.

  • Summarize the sole proprietorship rules on investor liability and business termination, and note how they differ from a one-person limited company.

  • Outline the enterprise bankruptcy procedure: acceptance, administrator appointment, creditor declaration, avoidance powers, reorganization, and distribution order.

Your checkpoint

A comparative entity table covering limited liability company, joint stock company, partnership, sole proprietorship, and one-person company, with liability rules for each.

Week 6

Contract and Security Law (合同法律制度、担保法律制度)

  • Map the formation, performance, modification, transfer, and termination of contracts, and identify the remedies available for each breach type.

  • Apply the guarantee rules to 15 scenarios covering suretyship types, guarantee periods, scope of guarantee, and the consequences of an unperformed guarantee obligation.

  • Explain the security interests in property, pledge, and lien, and rank competing claims in two worked priority problems.

  • Draft a short checklist a tax adviser would use to spot contract and guarantee risks in a client's transaction documents.

Your checkpoint

A one-page guarantee and security decision tree plus a 15-scenario worksheet with answers and cited rules.

Week 7

Criminal Law and Criminal Procedure (刑法与刑事诉讼法) & Tax Administration Law and Tax-Related Administrative Review (税收征管法与税务行政复议)

  • Outline the general principles of criminal law, the elements of an offense, and the stages of criminal procedure from investigation through trial, and note the limitation periods for prosecution.

  • Identify the tax-related criminal offenses and the conduct each punishes, and explain how administrative penalties and criminal liability interact.

  • Reconstruct the tax collection and administration process: registration, assessment, collection, compulsory enforcement, inspection, and the limitation periods for recovery and refund.

  • Explain the tax administrative reconsideration rules on scope, prerequisites, filing deadlines, and the relationship with tax litigation, and apply them to four scenarios.

Your checkpoint

A two-part summary sheet on tax-related criminal offenses and tax administrative reconsideration, with four scenario answers.

Week 8

Commercial Law: Negotiable Instruments, Insurance, Securities, Trust (票据法、保险法、证券法、信托法)

  • Summarize the negotiable instruments rules on issuance, endorsement, acceptance, payment, and the rights of a holder in due course, and apply them to three fact patterns.

  • Outline the insurance law principles of insurable interest, utmost good faith, subrogation, and beneficiary designation, and answer five short scenarios.

  • Explain the securities law rules on issuance, disclosure, insider trading, and market manipulation, and note the regulatory consequences of each.

  • Describe the trust law structure: settlor, trustee, beneficiary, trust property, and fiduciary duties, and distinguish a trust from a mandate.

  • Complete a 60-question mixed mock exam across all eight domains, score it, and rank your three weakest domains for final review.

Your checkpoint

A scored 60-question mock exam with a ranked list of the three weakest domains and a written remediation plan for each.

Milestones

Week 2: Score at least 70% on the 40-question administrative-law set and be able to state the reconsideration-versus-litigation choice rules from memory.

Week 4: Complete the procedural timeline and arbitration clause unaided, and score at least 70% on the mixed civil procedure and arbitration set.

Week 6: Reproduce the entity comparison table and the guarantee decision tree from memory, then apply both to new scenarios without notes.

Week 8: Score at least 75% overall on the 60-question mock exam, with no single domain below 60%, and have a written plan for the three weakest domains.