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<p>CPA稅法這一科一共考24道單選題，每道1分；14道多選題，每道1.5分，合計45分。很多考生在平時的備考中更重視分值高的主觀題，輕視客觀題，覺得丟個1分2分沒有什么大不了的。這樣的想法很危險，有些客觀題的難度并不小設下的陷阱也多，一不小心就會失去很多分，不能順利通過考試，考生們要提起重視。</p> <p>注會稅法客觀題考點分別出自哪些章節</p> <p>下面是注會稅法的考試卷子考點分析，我們可以看出第二章、第四章、第十一章、第十三章出題較多，其他章節雖然出題較少但是都有所涉及，考生們在練習選擇題的時候，除了多多關注第二章、第四章左右重要的章節，其他章節也不要忽視。</p> <p>注會稅法客觀題都有哪些類別</p> <p>我們可以非常清晰明顯的看出，稅法考試里，記憶題占據很高的比重，也就是說將考點清晰掌握就會拿到很多分，并不需要特意去做拐彎抹角的題，我們在平時的學習中一定要注意夯實基礎。</p> <p>注會稅法難度大嗎</p> <p>從上述分析我們可以看出，單選題的難度都比較小，難度為一星級的占74%左右，難度為二星級的占23%左右，只有3%為三星級難度，也就是說單選題是比較容易拿到分的，只要你的基礎掌握的不差。和單選題相比較看，多選題難度的略大，難度為二星級的最多，占據55%左右，其次是難度為一星級的，占據35%，難度為三星級的占據10%。多選題雖然比單選題難得分，但是難度也沒有很大，將基礎掌握扎實是可以提高多選題的準確率的。</p> <p>稅法考試難點及考點命中情況</p> <p>稅法難點如下：非貨幣性資產投資企業所得稅的處理、稅務行政復議的終止、中國境內機構和個人對外付匯的稅收管理、環境保護稅稅收減免、非居民企業優惠、同期資料管理、增值稅的征稅范圍、消費稅出口退稅的計算、個人轉讓股權應納稅額的計算、出口貨物的完稅價格、稅務行政復議和解與調解、環境保護稅的征稅范圍、納稅保證、符合條件的非營利組織、稅基侵蝕和利潤轉移項目成果、按差額確定銷售額、中國境內機構和個人對外付匯的稅收管理、貸款服務、環境保護稅的征稅范圍、印花稅稅目。</p> <p>以上就是關于上什么網?？甲脑敿毥榻B，更多與注冊會計師網校培訓有關的內容，請繼續關注數豆子，希望本文對你有所幫助。</p> </div> <div id="dvtdlft" class="advert"> 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