The tax agent belongs to the second grade of national vocational qualification, and the tax agent certificate is issued uniformly throughout the country. The professional qualification examination for tax agents is supervised and inspected by People's Republic of China (PRC) Human Resources and Social Security and State Taxation Administration of The People's Republic of China, with a unified outline, proposition and organization.
Certified tax agents are divided into four grades, namely, super certified tax agents, first-class certified tax agents, second-class certified tax agents and third-class certified tax agents.
Grade recognition condition
1, a third-level certified tax agent shall meet the requirements: a certified tax agent who has passed the annual inspection and assessment of the local certified tax agent association.
2. The conditions that the second-level registered tax agent should meet: those who have obtained the third-level registered tax agent level for more than two years; Personal performance has reached more than 2 times of the per capita contribution of registered tax agents in the industry; Pass the annual inspection of the local tax association; Certified tax accountant who has passed the training examination of China Tax Association and the examination of local tax association.
3. The requirements for a first-class certified tax agent: having a bachelor's degree or above, or having obtained a second-class certified tax agent level for more than two years; Personal performance has reached more than 6 times the per capita contribution of registered tax agents in the industry; He has served as the project leader of tax-related services and tax-related certification in large enterprises; Pass the annual inspection of the local tax association; Certified tax accountant who has passed the training, examination and assessment of China Taxation Association.
4. A special-grade registered tax agent shall meet the following conditions: obtaining the first-class registered tax agent grade; Submit an academic paper on industry development; Pass the foreign language exam.
Tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the professional qualification certificate of tax agents, registered at the same time, and engaged in tax-related certification and tax-related service activities. On July 20 14, the State Council cancelled the professional qualification license of certified tax agent, and the registered tax agent was renamed as tax agent. After the name change, the tax accountant still belongs to the national professional qualification.