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近些年,一些考生走出《税法(Ⅱ)》考场总要抱怨,感觉题目的知识点不难,但考题设计往往超出想象,尤其是选择题,总让考生觉得不好驾驭。其实是这几年《税法(Ⅱ)》考试命题出现了常规业务复杂化、非常规业务简单化的命题特征。一些简单易理解的政策,在命题时会刻意与行为的时间性、程序性要求混杂在一起,使得简单问题不简单。而一些不常见的有难度的政策,却仅考核简单直白的公式运用,使得复杂问题不复杂。考生也普遍认为2013年的考题的难易程度比之前3年的考题简单,这是因为2013年的考试命题较多考核了基础性知识点,减轻了客观题的多步骤计算、程序性等难算、难记忆的知识点。
In recent years, some candidates to go out of the “Tax Law (Ⅱ)” examination room always complain, feeling the title of the knowledge is not difficult, but the test questions often beyond the imagination, especially the multiple choice, the total candidates feel bad control. In fact, in recent years, the Tax Law (II) exam proposition features the proposition features of the conventional business being complicated and the unconventional business being simplified. Some easy-to-understand policies, deliberately combined with the temporal and procedural requirements of behavior, make the simple problem simple. However, some uncommon and difficult policies only use simple and straightforward formulas to make complicated problems uncomplicated. Candidates also generally believe that the difficulty of the 2013 test questions is simpler than that of the previous three years. This is because the examination questions in 2013 more than the basic knowledge of the test points to reduce the multi-step calculation of objective questions, procedural difficulties Count, difficult to remember knowledge points.