What are the application conditions for practicing members of tax agents?
There are two kinds of tax agents, one is a practicing member who is engaged in full-time tax work in a tax agency, and the other is a person who is not engaged in tax-related work in a tax agency, but may be engaged in finance, investment, taxation, financing and other work in enterprises and institutions. Non-practicing members and practicing members of China Association of Certified Tax Agents are all part of the association, and there are other members.
At present, the conditions for practicing as a tax agent still exist. Those who want to become a practicing member, practice in a firm and have some relevant work experience can apply to the local tax association for being a practicing member by their firm, and after applying, they will get a tax agent certificate and have the right to sign.
Relevant points for attention
Practicing and non-practicing can be changed. If a non-practicing member wants to practice in a tax agency, he can apply for registration as a practicing member from a non-practicing member after meeting certain conditions. On the contrary, if he comes out of a tax agency and no longer engages in full-time tax-related work, he should change from a practicing member to a non-practicing member.
Non-practicing member: after passing all subjects of tax agents' examinations, you can obtain a general qualification certificate, and you can apply to join the China Association of Certified Tax Agents and become a non-practicing member with the general qualification certificate. The so-called non-practicing members are not practicing in the firm and do not have the right to sign. For example, college teachers, corporate tax officials, civil servants, etc. who do not intend to work in the firm after passing the tax accountant can apply for non-practicing members. Under normal circumstances, members who are not practicing in the firm should become non-practicing members. Non-practicing members can also participate in activities and continuing education organized by the China Taxation Association.
What materials should I provide to apply for a practicing member as a tax accountant?
1, Application Form for Registration and Filing of Certified Tax Agents (this form should be obtained from the management center).
2, "the people's Republic of China registered tax accountant qualification certificate" and a copy of the original.
3. Original and photocopy of the registration form for qualified personnel.
4. Original and photocopy of ID card.
5. Labor Contract (format attached).
6. Photos: Four recent one-inch color photos on a red background.
7. If the non-practicing record is changed to practicing record, the original and photocopy of the Management Manual for Certified Tax Agents or the original and photocopy of the original non-practicing record certificate shall be provided.
8. Application Form for Membership of Practising Members.