The final step in acquiring the ability to "connect" taxation and accounting. This book, the third part of the Certified Public Accountant exam preparation series, is a practical problem collection consisting of 100 questions + detailed explanations, focusing on "Tax Law" and "Comprehensive Problems." It comprehensively links the fields of taxation, accounting, auditing, corporate law, and management accounting, and is designed to cultivate comprehensive thinking skills equivalent to those required in the actual exam. --- Book Structure • Chapter 1: Tax Law (Problems 1-50) Covers major tax items such as income tax, corporate tax, consumption tax, inheritance tax, and gift tax. Questions and explanations are developed from a practical perspective, including blue form tax returns, taxation methods, deduction systems, and tax treaties. • Chapter 2: Comprehensive Problems (Problems 51-100) Includes numerous integrated problems with financial accounting, corporate law, auditing theory, and management accounting. Completely replicates the current exam format, including depreciation, reorganization tax system, consolidated taxation, and KAM (Key Audit Matters).