1. Professional knowledge focus: The CPA exam mainly focuses on accounting, auditing, finance and other fields, covering a wide range of business knowledge, while the tax agent exam focuses on the tax field, and has a deeper understanding of the professional knowledge of tax law, tax planning, tax consultation and other aspects, so the professional knowledge of tax agents is more targeted and practical in the tax field.

2. Practical experience: Although the CPA exam requires some practical experience, it mainly tests the candidates' practical ability through case analysis questions during the exam, while the tax agent exam pays more attention to practical experience and requires candidates to have rich tax work experience and case analysis ability. Therefore, tax agents can provide more practical and effective solutions when solving actual tax problems.