1. The accounting subjects of tax agents correspond to the contents of intermediate accounting practice and financial management in the intermediate accounting title examination;

2. Tax agents need some basic knowledge of accounting theory in the practice of tax-related services;

3. The contents of "laws related to tax-related services" in the tax accountant's subject overlap with those in the intermediate accounting subject "economic law";

4. The content of value-added tax in the tax agency tax law (1) is basically the same as that in the intermediate accounting title economic law;

5. The content of corporate income tax for tax agents in Tax Law II is basically the same as that for intermediate accounting titles in Economic Law.