The total tax accountant examination includes five subjects, namely: tax law 1, tax law 2, tax-related service practice, tax-related service related laws, finance and accounting. To obtain a tax accountant certificate, you must pass these five subjects within 5 years. Through the analysis of the examination questions over the years, combined with the annual pass rate, the difficulty of the five subjects is finance and accounting > tax-related services related laws > tax-related service practices > tax law II > tax law I.

First, the characteristics of each subject and the analysis of examination difficulty

Tax Law 1: I don't need much background knowledge of other subjects, but mainly explain the circulating tax law (value-added tax, consumption tax, etc.).

Tax Law 2: I need a little accounting foundation, understand how to calculate accounting profits, and mainly explain the income tax law (enterprise income tax, personal income tax, etc.).

Tax-related service practice: basic accounting knowledge is needed, mainly including some basic knowledge of tax declaration, tax audit and tax agency. The status is equivalent to the audit in the note-taking exam, which is comprehensive. You must have basic knowledge of Tax Law I and Tax Law II before you can learn the tax-related service practice.

Laws related to tax-related services: including administrative law, civil and commercial law, criminal law and procedural law. It involves a wide range and needs to be memorized.

Finance and accounting: explain some basic financial management knowledge and more comprehensive accounting knowledge. It covers a wide range, and the degree of teaching materials is not too deep.

Second, the achievement eligibility criteria

The qualified standard of tax accountant examination is determined by Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China, and issued by China Association of Certified Tax Agents.

20 17 years, the full mark of tax agent examination is 140, and the passing standard of each subject is 84.

According to the provisions of Article 4 of the Implementation Measures for Tax Agents' Professional Qualification Examination: "The examination results shall be managed in a rolling way with a period of five years. If you take all five subjects in five consecutive examination years and pass the examination, you can obtain a tax agent professional qualification certificate.