Article 1 In order to improve the professional skills and level of certified tax agents, improve the overall professional quality of the certified tax agents industry, and cultivate and select high-end talents in the industry, these Measures are formulated in accordance with the provisions of the Articles of Association of China Certified Tax Agents Association.

Article 2 These Measures shall apply to the members of China Association of Certified Tax Agents (hereinafter referred to as China Association of Tax Agents) engaged in tax agency business.

Article 3 Certified tax agents are divided into four levels, namely, super certified tax agents, first-class certified tax agents, second-class certified tax agents and third-class certified tax agents.

Article 4 The classification of certified tax agents shall be held once a year.

Chapter II Conditions for Grade Determination

Article 5 A third-level registered tax accountant shall meet the following conditions:

Certified tax agents who have passed the annual inspection and assessment of local certified tax agents associations (hereinafter referred to as local tax associations).

Article 6 A second-level registered tax accountant shall meet the following conditions:

(1) Having obtained the qualification of three-level registered tax agents for more than two years;

(two) the individual's performance in the previous year reached more than 2 times the per capita contribution of registered tax agents in the national tax injection industry;

(three) through the annual inspection of the local tax association;

(4) Certified tax agents who have passed the training examination of China Tax Association and the examination of local tax associations.

Article 7 A first-class registered tax accountant shall meet the following conditions:

(1) Having a bachelor's degree or above, or having obtained the level of second-class registered tax agent for more than two years;

(2) The individual's annual performance has reached more than 6 times of the per capita contribution of registered tax agents in the national tax injection industry in the previous year;

(3) He has served as the project leader of tax-related services and tax-related certification in large enterprises, and has strong practical operation ability and certain academic research results of tax injection;

(four) through the annual inspection of the local tax association;

(5) Certified tax agents who have passed the training, examination and assessment of China Taxation Association.

Article 8 A special-grade registered tax agent shall meet the following conditions:

(a) to obtain the level of a registered tax agent;

(two) to submit academic papers on the development of the industry (not less than 5000 words), and to pass the thesis defense;

(3) Pass the foreign language exam.

Article 9 If the revenue of a tax agency in the previous year reached 50 times and 10 times of the national average contribution, its directors may declare the level of first-class registered tax agent and second-class registered tax agent respectively, without taking training and examination, and obtain the corresponding level after passing the examination.

If the annual operating income of provincial branches and subsidiaries reaches 5 times or more than 6 times of the national average contribution 1.5, their directors can declare the level of first-class certified tax agent and second-class certified tax agent respectively, without taking training and examination, and obtain the corresponding level after passing the examination.

Chapter III Training, Examination and Assessment

Tenth in addition to the three registered tax agents, the identification and promotion of other registered tax agents at all levels must go through the corresponding level of training and examination of China Tax Agents Association.

Article 11 The first-class certified tax accountant and the second-class certified tax accountant exams are tax planning and tax audit respectively, which are based on practical operation and cover the corresponding tax laws, financial accounting and related laws.

Special registered tax agents should take one more thesis defense and one more foreign language exam.

Article 12 The contents of the grade assessment of certified tax agents are as follows:

Special-grade certified tax agents and first-class certified tax agents are assessed for their professional qualifications, professional quality, business performance, academic achievements, social honors, etc. Among them, the extra points for special-grade registered tax agents are social honors and graduate students (or equivalent); It is a social honor to add points to the first-class registered tax agent;

The assessment contents of the second-level registered tax agent are: professional qualification, professional quality, business performance, social honor, academic achievements, etc. Among them, social honor and academic performance are extra points;

The assessment contents of three-level registered tax agents are: professional qualification, professional quality and business performance.

Thirteenth registered tax agents at all levels of training and examination methods shall be formulated separately.

Chapter IV Appraisal Procedure

Article 14 The certification of certified tax agents' grades shall follow the principle of voluntariness. The certified tax agents shall apply, fill in the Application Form for Certification of Certified Tax Agents' Grades (Annex I), and report it to the local tax agents' association after being examined and approved by the local tax authorities.

Fifteenth local tax associations are responsible for the identification, publicity and announcement of three-level registered tax agents.

The local tax association will report the list of three-level registered tax agents to China Tax Association for the record.

Sixteenth local tax associations shall, after accepting the application forms for the identification of super registered tax agents, first-class registered tax agents and second-class registered tax agents, conduct a preliminary examination and report the qualified list of the preliminary examination to China Taxation Association; At the same time, guide and organize qualified registered tax agents to participate in the national unified training and examination at the corresponding level.

Seventeenth qualified certified tax agents must use the safety disk (U disk) issued by China Tax Agents Association to participate in the corresponding level of training and examination.

Eighteenth people who have passed the examination of special-grade certified tax agents and first-class certified tax agents shall be assessed by China Tax Agents Association.

The China Taxation Association will feed back the list of people who have passed the second-level registered tax agent examination to the local tax association where the candidates register, and the local tax association will conduct the assessment.

Article 19 A person who applies for the qualification certification of the third-level certified tax agent and passes the examination of the second-level certified tax agent shall submit the following materials to the local tax association:

(1) Copy of ID card;

(2) A copy of the membership card of China Association of Certified Tax Agents;

(3) A copy of the work certificate, labor contract and social insurance payment record of the tax agency in the last year;

(four) the annual inspection certificate;

(5) a business autobiography (more than 800 words) that can explain personal growth experience, professional skills and practical ability, business performance, academic achievements and social honor;

(six) two tax audit business reports in the past two years;

(seven) other supporting materials stipulated by the China Taxation Society or the local taxation society.

Persons who apply for the certification of three-level certified tax agents do not need to provide the materials listed in items (5) and (6) of this article.

Twentieth people who have passed the examination of special-grade certified tax agents and first-class certified tax agents shall submit the following materials to the China Taxation Association:

(1) Copy of ID card;

(2) A copy of the membership card of China Association of Certified Tax Agents;

(3) A copy of the work certificate, labor contract and social insurance payment record of the tax agency in the last year;

(four) the annual inspection certificate;

(five) a copy of the academic certificate, a copy of the relevant award-winning certificate, a copy of the relevant monographs published, and a copy of the papers and articles published in the first-class journals and core journals;

(6) A business autobiography (1500 words or more) that can explain personal growth experience, professional skills and practical ability, business performance, academic achievements and social honor;

(7) Two business reports on tax planning and tax audit in the last two years and four corresponding evaluation materials approved by customers;

(eight) other supporting materials stipulated by the China Taxation Society or the local taxation society.

Twenty-first local tax agents association shall examine the personnel who have passed the second-level registered tax agent examination, and issue written examination opinions.

The director's office of the local tax association will comprehensively consider the written examination opinions and results, put forward a list of personnel, and report it to the China Tax Association.

Twenty-second China Tax Agents Association shall review the list of two registered tax agents and the preliminary conclusion reported by the local tax agents association.

When necessary, China Tax Association may conduct spot checks on the personnel on the list.

Twenty-third China Tax Agents Association shall assess the personnel who have passed the examination of special-grade registered tax agents and first-class registered tax agents, and fill in the written assessment opinions.

Twenty-fourth China Taxation Institute shall comprehensively consider the written examination opinions and examination results, make a comprehensive examination conclusion, and put forward a list of personnel.

Twenty-fifth China Tax Agents Association will publicize the approved list of super certified tax agents, first-class certified tax agents and second-class certified tax agents.

Twenty-sixth within seven working days after the publicity, if there is no objection, China Tax Agents Association will hold an office meeting of the president to identify registered tax agents of different grades.

Twenty-seventh China Tax Agents Association will obtain the list of super registered tax agents, first-class registered tax agents and second-class registered tax agents to the public.

Article 28 The China Taxation Association shall issue grade certificates to registered tax agents who have obtained grades.

Chapter V Grade Management

Twenty-ninth China Taxation Association is responsible for the training and examination of first-class certified tax agents, first-class certified tax agents and second-class certified tax agents.

Thirtieth China Taxation Association is responsible for the evaluation and management of super-class registered tax agents and first-class registered tax agents.

The local tax association is responsible for the assessment and management of the two-level registered tax agents and the three-level registered tax agents.

Thirty-first registered tax agents who have obtained grades shall receive training and education of corresponding grades every year; Once every two years, after passing the examination, the China Tax Agents Association shall affix a valid seal on the grade certificate.

Thirty-second China Tax Agents Association and local tax agents association shall strengthen the supervision of registered tax agents who have obtained grades, and conduct inspection in combination with the annual inspection. Do not meet the grading standards, not through the audit; If there are serious violations of laws and regulations after obtaining the grade through fraud, the corresponding grade will be cancelled immediately and announced to the public.

Thirty-third certified tax agent grade certificate by the China Taxation Association unified production and issuance.

Thirty-fourth China Taxation Association to establish a database of registered tax agents at all levels, the specific measures shall be formulated separately.

Chapter VI Supplementary Provisions

Article 35 Where a newly established tax agency's registered tax accountant or a registered tax accountant transferred from an intermediary agency other than a tax agency applies for grade recognition for the first time, he may declare any grade at the same time within two years. The performance of registered tax agents in tax-related services in the previous year can be regarded as my performance in the previous year.

Thirty-sixth Hong Kong and Macao residents to participate in the qualification examination for certified tax agents to obtain qualification certificates and practice in mainland tax agencies, the scoring methods shall be implemented with reference to these Provisions.

Thirty-seventh China Tax Agents Association and local tax agents associations do not charge any fees for rating certified tax agents.

Article 38 The China Taxation Association shall be responsible for the interpretation of these Measures.

Article 39 These Measures shall come into force as of 20 10.