The examination results of tax agents shall be managed in a rolling way for a period of five years. Candidates must pass all the examinations within five consecutive examination years;
Exemption personnel must pass the examination of the subjects to be tested within 4 consecutive examination years. Students can also understand that the test scores of ordinary candidates are valid for 5 years, while the test scores of exam-free candidates are valid for 4 years.
Candidates who have passed the general examination (including exemption) should apply for qualification certificates in the provinces, municipalities directly under the central government, autonomous regions and cities under separate state planning where the last examination is held within 3 months from the date of publication of the examination results.
Second, the difficulty ranking of tax accountant subjects
Most candidates think that the difficulty of tax law 1 in the tax agent examination is relatively low. According to the students' opinions and comments, Xiao Lu also sorted out the exam difficulty of each subject for students' reference only.
Tax Law1:★★★
Tax Law 2: ★★★★
Tax-related service practice: ★★★★★★★
Finance and accounting: ★★★★★★
Laws related to tax-related services: ★★★★
Third, the tax accountant examination time