Which is more difficult, the postgraduate entrance examination tax or the note tax: the note tax is more difficult. Note that the meeting tax law is more difficult to test. There are two tax subjects for tax agents: tax law I and tax law II. The content and system pilot almost includes the annotated subject of tax law. Although the tax knowledge of tax agents is wider than that of notes, it is less difficult than notes. Moreover, the tax law subjects of notes are changing every year, and the knowledge points are scattered, making it difficult to understand and remember.