First, the examination subjects and examination outline
(1) The examination subjects are five subjects, namely: tax law (1), tax law (2), laws related to tax-related services, finance and accounting, and tax-related service practice.
(2) The chapters of Tax Law (1) and Tax Law (2) have been partially adjusted. The content of international tax law is changed from tax law (1) to tax law (2); The content of land value-added tax is adjusted from tax law (II) to tax law (I).
(3) The Outline of National Tax Agents' Professional Qualification Examination (20 17) was approved by Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China of the People's Republic of China and issued by the China Association of Certified Tax Agents.
Second, the examination registration conditions
People's Republic of China (PRC) citizens, who abide by national laws and regulations, abide by professional ethics, have full capacity for civil conduct and meet one of the following corresponding conditions, can sign up for the tax agent examination:
(a) to obtain a college degree in economics, law and management, and to engage in economic and legal related work for 2 years; Or obtain a college degree in other disciplines and have been engaged in economic and legal related work for 3 years.
(2) Obtaining a bachelor's degree or above in economics, law and management; Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.
College students who meet the above registration conditions and have not yet obtained the academic certificate (degree certificate) can register, modify their personal information and upload the electronic picture of the certificate after obtaining the academic certificate (degree certificate).
Those who have been disqualified from the previous year's examination due to violation of discipline and discipline may not register.
Third, the examination registration time
2017 April 20, 09:00 to June 20 18:00. Applicants should complete the registration procedure before the deadline. Registration time is from August 1 day at 09:00, 20 17 to August 18:00.
Fourth, the examination registration procedure
(1) Applicants can log on to the "National Tax Agents Professional Qualification Examination Registration System" on the official website of China Certified Tax Agents Association (www.cctaa.cn) or log on to.
(2) fill in the registration information.
(1) To register for new candidates, first log in to the registration system to complete the registration of real-name information, fill in personal information as required, and upload my recent 2-inch bareheaded electronic photo and the electronic photo of academic degree (degree) certificate recognized by the national education administrative department as required. College students who have not yet obtained academic qualifications (degrees) certificates must provide electronic pictures of their student ID cards. Select the subject you want to apply for.
(2) Old candidates register, that is, candidates who have registered some subjects in 20 16 and previous years, log in to the registration system, log in with the original ID number or user name password, and check personal information. If the information changes, they should make corresponding changes. Select the subject you want to apply for.
(3) Applicants can choose to apply for general or sub-subjects, and carefully check personal information and subjects before paying fees.
(3) Pay the examination fee.
The examination fee for each subject is 98 yuan. The system provides online banking, Alipay, WeChat and other payment methods. After the payment is successful, the electronic invoice can be printed.
(four) during the supplementary registration period, those who fail to register or complete the registration procedures may make a supplementary report; Candidates who have completed the registration, if there are any adjustments or changes, can change their subjects and change the examination city.
Verb (abbreviation for verb) exemption application and review
(1) Those who meet the registration requirements and one of the following conditions may be exempted from the corresponding subjects:
1. Personnel who have been evaluated and engaged in senior professional and technical positions such as economics and auditing, and have been engaged in tax-related work for two years, may be exempted from the examination of financial accounting subjects.
2. Those who are engaged in senior professional and technical positions in law and have been engaged in tax-related work for two years may be exempted from the subject of "laws related to tax-related services".
(2) Exemption application procedure.
1. The application time is 20 17 from 09:00 on April 20th to 5/June 18:00.
2. Registration method: log in to the "National Tax Agent Professional Qualification Examination Registration System", enter the exemption registration column, truthfully fill in the information that I meet the exemption conditions, and upload the electronic picture of my senior professional title certificate.
3. Examination-free audit adopts the combination of online preliminary examination of certificate application and on-site audit. If the materials are untrue or inconsistent with the application information, the consequences will be at your own risk.
2017 June 10 before 18:00 to announce the results of online preliminary examination.
Sixth, the examination time
(1) Examination duration of each subject 150 minutes.
(2) Examination time: 201711+0-12;
1 1 9: 00 am-11:30 tax law (1)
11pm13: 00-15: 30 tax law (2)
11pm16: 30-19: 00 Laws related to tax-related services
12 9: 00 am-165438+0: 30 am finance and accounting
12pm14: 00-16: 30 tax service practice
Seven, the examination method
All five subjects adopt computer closed-book examination.
Eight input methods are pre-installed in the examination system: Microsoft, Quanpin, Intelligent ABC, Google, sogou and other pinyin input methods, as well as Wangma, Acura and Universal Wu Bi input methods.
Eight, the examination city
In principle, the test sites are located in provincial capitals and cities above prefecture level where candidates are concentrated. See the registration system for details.
Nine, examination books
According to the Outline of National Tax Agents' Professional Qualification Examination (20 17), the editorial board of tax agents' professional qualification examination has compiled five reference books for examination subjects, which are published by China Taxation Press and are scheduled to be published in mid-May. Applicants can order in the registration system or purchase through regular e-commerce channels.
Ten, the admission ticket printing
Please log in to the registration system and print the admission ticket from 09:00 to 12+05: 00 on 2017+0/day.
Eleven, examination paper marking and performance appraisal
(1) The answer sheet shall be reviewed by experts organized by the Office of the National Professional Qualification Appraisal Committee for Tax Agents.
(two) the examination results of qualified standards identified by the national tax professional qualification appraisal committee, reported to Ministry of Human Resources and Social Security and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China for approval, issued by the China Association of Certified Tax Agents.
(three) the examination results shall be managed in a rolling way, with a period of five years, and all (five) subjects shall pass the examination for five consecutive examination years before obtaining the professional qualification certificate of tax agents; Personnel who are exempt from some subjects must pass the examinations of the subjects to be tested within 4 consecutive examination years.
According to the document number [2015] No.90 issued by Ministry of Human Resources and Social Security, the validity period of the qualified scores of all subjects in the original certified tax accountant qualification examination was postponed, that is, the effective scores of 20 13 and 20 14 examinations were postponed to 20 17 and 20 18 respectively.
Twelve, test results release and query
40 working days after the end of the exam, candidates can log in to the exam registration system to check individual exam results and print transcripts (see the results announcement for details).
XIII. Examination and issuance of application for qualification certificate
Candidates who pass the general examination (including exemption) shall apply to the local tax agent association for qualification certificate within 3 months from the date of publication of the examination results.
Candidates applying for qualification certificates should submit the original materials uploaded at the time of registration to the local tax accountant association for on-site audit. The original materials include the original academic certificate, the original ID card, three 2-inch photos, the proof of working years, the original application form for exemption, and other original supporting materials that need to be provided.
Candidates who pass the examination can obtain the Professional Qualification Certificate for Tax Agents in People's Republic of China (PRC), which is supervised by Ministry of Human Resources and Social Security, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and printed by China Certified Tax Agents Association.
Fourteen, Hongkong, Macao and Taiwan Province residents to enter oneself for an examination.
(1) Issues related to the participation of Hong Kong and Macao residents in the examination
1. Hong Kong and Macao residents can voluntarily choose to take the examination in the Mainland or Hong Kong.
2. Select the personnel who take the examination in the mainland examination area, and the registration examination procedure shall be implemented according to the announcement; Those who choose to take the exam in the Hong Kong examination area shall register according to the following procedures:
Before (1)20 17:00, please email the completed registration information form to the Hong Kong Institute of Taxation for review (see annex for the registration information form).
(2) On-site audit of registration qualification is entrusted to the Hong Kong Institute of Taxation.
(3) The examination fee for each subject is 900 yuan. Applicants should submit their application qualifications directly to the Hong Kong Institute of Taxation.
(4) Candidates can print the admission ticket through the registration system within the date specified in the announcement.
(5) Candidates will take the examination in the designated examination room in the Hong Kong examination area with the issued admission ticket and valid identity documents.
(6) Any Hong Kong resident who became a full member of the Hong Kong Society of Accountants before March 3, 20091may apply for exemption from the course of finance and accounting. Those who pass the exam can be exempted from the exam, and the exam results can be effectively rolled for four years.
(B) Taiwan Province residents to participate in the examination related issues.
Persons who are residents of Taiwan Province Province to take the examination according to this announcement (except the first paragraph of Article 14).
Fifteen. any other business
(a) applicants should carefully read the "national tax professional qualification examination registration notice" before registration.
(2) Candidates are responsible for the authenticity and validity of the registration information. When examining the qualifications, if the examiners have questions about the information of the candidates, the candidates must provide the certification materials of the relevant competent departments.
(3) Applicants with foreign academic certificates shall enter the academic certificate number issued by the Study Abroad Service Center of the Ministry of Education.
(4) Examination topics during the registration period:
1. Query the relevant column information of the registration system;
2. Consult the online customer service of the registration system;
(5) The deadline of working years involved in the registration conditions and exemption conditions is 20 17 12 3 1.
(6) The above time refers to Beijing time.
(seven) China Association of Certified Tax Agents does not hold pre-test training, nor does it authorize or entrust any institution or individual to hold relevant pre-test counseling training. Candidates should log on to other websites carefully to prevent personal information from being leaked or cheated.