Tax agents' examination results shall be managed in a rolling way, with a rolling period of 5 years. Tax agent candidates need to complete all subjects within 5 years before they can pass the exam (exemption personnel need to complete the exam within 4 years). The full mark of each subject of tax accountant is 140, and the qualified score of each subject is 84.

Tax agent examination subjects:

The tax accountant qualification examination consists of five subjects: tax law (1), tax law (2), tax-related service practice, tax-related service-related laws and financial accounting. The examination time for each subject is two and a half hours.

Tax agent subject examination questions:

1, tax law 1, tax law 2, finance and accounting: single choice questions, multiple choice questions, calculation questions, comprehensive analysis questions;

2. Laws related to tax-related services: multiple-choice questions, multiple-choice questions and comprehensive analysis questions;

3. Tax-related service practice: single choice questions, multiple choice questions, short answer questions and comprehensive analysis questions; Short answer questions and comprehensive questions are subjective questions.

Tax agents who pass the professional qualification examination shall be awarded the "People's Republic of China (PRC) National Tax Agent Professional Qualification Certificate" (hereinafter referred to as the "Tax Agent Professional Qualification Certificate") produced by Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China and printed by the National Tax Agent Industry Association. The certificate is valid nationwide.

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