一、《税务代理实务》考试特点(一)《税务代理实务》考试具有考点多、考点分散、题目量大,题目综合性强、注重实务操作的特点。这主要测试考生是否具备注册税务师执业所需要的专业知识,是否掌握专业基本技能和职业道德规范;要求考生综合运用专业知识和职业技能,具有职业判断力、保持职业道德操守,能够解决较为复杂的实务问题。这种专业能力的考核包括:1.专业知识理解能力。要求考生掌握构成注册税务师知识主体的基本原理和内容。 First, the “tax agency practice” exam characteristics (a) “tax agency practice” test with more test centers, test centers scattered, a large number of topics comprehensive, focusing on the characteristics of practical operation. This mainly tests whether candidates possess the professional knowledge required for practicing tax registration and whether they possess the basic professional skills and professional ethics. They are required to make comprehensive use of professional knowledge and professional skills, have professional judgment, maintain professional ethics, and solve complex problems Practical issues. This professional ability assessment include: 1. Professional knowledge to understand. Candidates are required to master the basic principles and content of the CIT knowledge body.