Each year's examination questions basically cover the scope stipulated in the examination syllabus, comprehensively assess the candidates' mastery of knowledge, and pay attention to highlighting the key contents of the professional knowledge system. Judging from the three-year examination questions in 2003 and 2005, the focus of the examination is more prominent. In the examination questions in 2003, there were no questions in chapter 17, except for chapters 10, 15, 16 and 17, and the least chapters were/. In 2004, the examination questions highlighted four aspects of knowledge: Chapter 6, Tax-related Accounting, with four questions, 15; Second, the seventh chapter is the practice of turnover tax declaration agency, with a total of 6 questions, 14 points; The third chapter is the eighth chapter, the practice of income tax declaration agency. * * * There are 4.9 questions and 32 points; Iv. Chapter 12: Auditing Agency Practice of Income Tax Remittance, 2.9 questions, total score 19. There are 17.8 questions in the four chapters, and the score is 80, accounting for 68.5% and 80% of the total number of questions and the total score respectively; The proposition in 2005 is roughly the same as that in 2004, and the tax planning is assessed in the short answer questions. This requires candidates to grasp the key content on the basis of comprehensive reading, avoid reading books or attending "key remedial classes" before the exam, seek "shortcuts", blindly guess and bet questions, and reduce accidental factors in the exam.

2. Pay attention to practical operation and highlight comprehensive analysis ability.

The "Tax Agency Practice" test mainly examines the candidates' comprehensive application ability of tax substantive law, financial accounting system, tax law (I), tax law (II), financial accounting, tax collection and management law, administrative reconsideration law and other laws and regulations. Judging from the contents of the examination questions over the years, it is very close to the actual work and highlights the practical operation ability and proficiency of candidates. This feature of comprehensive analysis in test questions is very obvious. The examination case is very comprehensive, and the assessment content is not only cross-chapter, but also cross-subject, with a large number of questions and high scores.

For example, the comprehensive analysis question (2) in 2004 mainly examines the audit of enterprise income tax declaration and the adjustment of the difference between financial accounting system and enterprise income tax. However, the examination questions not only involve the audit and calculation of tax adjustment items such as salary, interest, technology development fee, advertising fee and business entertainment fee, but also involve the audit and calculation of corporate income tax and personal income tax, as well as account reconciliation. And the specific application and judgment of these knowledge points are infiltrated together to highlight the comprehensive analysis ability, practical operation ability and proficiency of candidates.

This requires candidates to firmly grasp the basic theory, basic knowledge and basic skills, and skillfully use professional knowledge to solve and deal with problems quickly. Otherwise, it is difficult to complete the whole set of questions in a limited time.

3. Check the candidates' updating degree of new knowledge and new policies in time.

Every year, some new knowledge, new policies and new contents are added to the textbook "Tax Agency Practice" to reflect the requirements of updating the knowledge of certified tax agents under the conditions of socialist market economy. Judging from the examination questions in the past six years, all the new or changed contents in the textbook are the focus of the proposition of that year. In 2006, tax agency practice added tax assessment, goods transport invoice management, basic tax methods and tax planning. Therefore, this year's candidates must pay attention to the revision of the textbook.