Super comprehensive
Tax-related service practice is a comprehensive and super-strong subject. Subjective questions occupy a large area of the country, and candidates need to answer them in a lot of words. Subjective questions often span multiple chapters, which puts high demands on candidates' comprehensive ability.
Logical thinking ability is very important.
When studying Tax-related Service Practice, candidates should learn to connect the scattered knowledge points of each chapter in series and find out the correlation between them. Logical thinking ability is also indispensable, and mastering basic knowledge is equally important.
Combine theory with practice.
Tax-related service practice is a subject combining theory with practice. Candidates who have no business knowledge background may feel that the content of the textbook is like a heavenly book. Therefore, doing more questions and practicing more has become the only way to prepare for the exam, and deepen the understanding of the teaching materials through actual combat.
Characteristics of other subjects
Besides Tax-related Service Practice, other subjects also have their own characteristics. Tax Law No.1 has less assessment content, and the knowledge points are easier to understand, but it needs a lot of memory. Tax Law II is comprehensive, with detailed knowledge points and moderate difficulty; The topic of "Finance and Accounting" is flexible and involves calculation, which is difficult. The knowledge points of Law Related to Tax-related Services are scattered, which need to be memorized on the basis of understanding and highly comprehensive.
Qualified score standard
Since 2022, the qualified score of each subject in the tax agent examination is 60% of the full score of the test paper. In other words, the test paper with a full score of 140 points has a passing score of 84 points. If the passed subjects fail to pass all subjects within five consecutive examination years, the results will be invalid.