Answering skills of various questions in tax agent examination
1, multiple-choice questions:
Each multiple-choice question * * * has four alternative answers (A/B/C/D), of which only one is the correct answer that best fits the meaning of the question. For candidates, multiple-choice questions are considered to be the simplest and easiest to score in the tax agent exam, and the comprehensive degree and complexity of the exam are relatively low. Students should strive to get more points in this question, so as to lay a good foundation for successfully passing the exam.
2. Multiple choice questions:
* * * There are five alternative answers (A/B/C/D/E) in the multiple-choice question, and two to four of the five answers meet the meaning of the question (that is, at least two correct answers and at most four correct answers).
Choose all the multiple-choice questions correctly, with full marks (2 points); In the case of fewer choices, each option will get 0.5 points; Wrong choice, no choice, no score.
Most multiple-choice questions start from the basic content of the textbook, which may examine a certain knowledge point or combine multiple knowledge points to do the questions.
Therefore, students should be familiar with the content of the textbook and have a solid foundation in order to make accurate judgments and choices. If students are not sure about one of the options, they can also choose "strategic abandonment" in order to ensure their scores.
3. Calculation problems:
Tax Law I. Tax Law II. There are two materials for the calculation of finance and accounting. Each material has four small topics, and each small topic has two points.
The form of the topic is similar to that of multiple-choice questions, and there are also four options (A/B/C/D), of which only 1 option best fits the meaning of the topic (similar to multiple-choice questions). Calculation questions generally focus on the key contents of this topic, such as value-added tax and consumption tax in tax law 1, non-current assets and liabilities in financial accounting, etc.
4. Short answer questions:
Short answer is a special question in the tax-related service practice subject of tax accountant examination. Its proposition is flexible and the scope of examination is wide. It can not only combine entity tax with accounting, but also make a proposition from the perspective of the New Deal of that year.
5. Comprehensive analysis questions:
The topic of comprehensive analysis of tax-related service practice is subjective and needs to be typed by students. The other four comprehensive analysis questions are examined in an objective form (multiple-choice form), and students can choose the correct option through the computer examination system.
The comprehensive analysis questions of these four subjects have 4 or 6 small questions for each big question. There are 4 options for each small question, and the correct option may be 1 or more. Students need to judge the correct answer by themselves according to the type of question.
The direction of the comprehensive analysis question is also relatively stable, which is the key content of this question. Such as value-added tax and consumption tax in tax law 1, personal income tax and enterprise income tax in tax law 2, etc.