一、命题形式及要求本科目是注册税务师考试科目中,惟一采取主、客观题型相结合方式考查的科目。客观题型基本分为三种形式:第一种为记忆型,比如:《税收征管法》中“由税务机关核定应纳税额的情形”和“扣缴义务人未履行扣缴义务应承担的处罚责任”等。第二种为计算题,比如:印 First, the proposition form and requirements This subject is a registered tax agent examination subjects, the only way to take the main objective and objective examination exam subjects. Objective questions are basically divided into three forms: The first is memory type, such as: “Tax Administration Law” in the tax authorities to assess the amount of tax payable “and” withholding agents do not perform the withholding obligations should be Punishment responsibility "and so on. The second is calculated, for example: India