Some candidates feel that it is too hard to prepare for the exam and the tax accountant at the same time, and think that after learning the knowledge of the note, they can just look at it the month before the tax accountant exam, but in fact, it is really not good.
After taking the CPA exam, you may not be able to pass the tax accountant exam! Why? Although the knowledge points of the note meeting and the tax agent overlap very highly, as far as the overall exam is concerned, the difficulty of the note will be the difficulty of the tax accountant, but compared with the note meeting, the characteristics of the tax agent exam are: the examination scope is wide, the examination is detailed, but the depth of difficulty is not as good as the note meeting.
For example, for the same type of knowledge points, the tax accountant test is more detailed, and for candidates who have a short preparation time and have not studied the relevant courses comprehensively, the exam may not be able to answer the questions.
The focus of the tax accountant and the note committee is different
Note will focus on auditing and accounting, and tax accountants will focus on "tax".
Some of the knowledge of these two exams overlaps, but the depth and breadth of the examination are different, and the knowledge of tax accountants is deeper and more detailed.
Taking the three taxes as an example, the tax law of the Note Council corresponds to the tax law of the tax accountant.
1. Tax law 2 and tax-related service practice, they have similarities, but there are also differences.
Tax Accountant Tax Law.
The first and second examining knowledge points are more than the tax law, and pay more attention to the details in practical operation;
Note: The tax law is more difficult and comprehensive.
From the perspective of the exam, the tax agent examination is updated and more detailed in the examination of tax law knowledge, even if the content is similar to that of the tax account, the note examination is not the focus, but it may be focused on in the tax agent examination!
If you will take the tax accountant exam by the way, you need to pay attention to it when revising.
If you plan to prepare for the tax law and tax accountant three taxes in the same year, please pay more attention to the update of tax laws and regulations, the content of the two exams is not much different, and you should pay more attention to the details of the preparation for the tax accountant.
Note: The probability of passing the tax accountant exam is very low
There may be candidates who tell you that they have not reviewed the tax accountant but have passed the exam, but not everyone is a top student, for most candidates, it will be much easier to take the tax accountant exam with the foundation of the note, but it certainly does not mean that you can pass the exam without studying.
In addition, the tax accountant exam has a wide range, strong specialization, and many and complex contents, and if you want to score an average score of about 120 points to become a tax accountant with a full score of 140 points, it means that you must have a solid foundation.
Therefore, students who want to take the tax accountant exam on the basis of the bet will basically have a very low chance of passing.
Correct attitude You are your own nobleman
Teacher Chen Liwen said that if you want to succeed in anything, you must first have a good attitude.
Those who hope for the naked exam will not have a proper attitude in the first place, and they have not put themselves in a correct position.
It is advantageous to have an intermediate or note-based foundation, have tax-related experience, and then study as a tax accountant, but this does not mean that you can take the tax accountant exam naked.
If you have the mentality of 1+1=2, you are likely to suffer a loss in the exam, especially some subjects will make you feel unexpectedly difficult.