Analysis of Difficulties in Tax Agent's Tax-related Practice

1, in 2023, the number of practical questions on tax-related services did not change much, the test difficulty was the same as last year, and the test sites did not change much. The difficulty of the exam is moderate. The multiple-choice chapters are evenly distributed, and most of the questions require the examinee's accurate memory. Short-answer test sites are more conventional, comprehensive questions are extremely comprehensive, and there are more and more questions and answers.

2. Examination paper analysis According to the recollection and feedback of the examination, it can be seen that the procedures and methods of tax-related professional services in Chapter III and tax declaration agency services in Chapter V are still the focus of the examination, mainly because the examination scores of value-added tax and enterprise income tax are relatively high. Except for personal income tax, the tax declaration and tax inspection scores of other taxes are relatively stable, and other fluctuations are not great.

Chapter II Tax Collection Management and Chapter IX other tax-related professional services are relatively basic, but they are basically routine test sites. Chapter IV Tax-related Accounting is also a compulsory examination every year. This year involves the "comprehensive accounting adjustment method" for accounting adjustment, and accounting and tax law are closely combined.

The 2023 test questions are not difficult and have a small amount of calculation. Objective questions are basically assessed in the form of words. Subjective questions are mostly common test sites, and the overall difficulty is moderate, but the examination angle is flexible and close to the actual hot spots, such as small-scale taxpayers' reduction and exemption of VAT tax incentives, R&D expenses plus deduction, and compensation for land acquisition due to relocation of enterprises.

Theme introduction

Tax-related service practice is comprehensive, which can be regarded as a "small comprehensive" of all subjects in the tax agent professional qualification examination. For example, the fourth chapter of Tax-related Service Practice involves the related contents of financial accounting; The ninth chapter is the relevant contents of the laws related to tax-related services; Most other chapters are related to tax law I and tax law II.

The tax-related service practice exam is the only exam with subjective questions in the tax accountant professional qualification exam, and the score of subjective questions accounts for about 64% of the total score. The quality of subjective questions determines whether candidates can pass the tax-related service practice examination.