The conditions for initiating the establishment of a tax agency office are: (1) there are more than three promoters; (two) there are more than 10 full-time employees, more than 5 of whom have obtained the "People's Republic of China (PRC) * * * Certified Tax Accountant Practice Registration Certificate"; (3) The registered capital is more than 300,000 yuan; (4) Having a fixed office space and necessary facilities; (5) Other conditions stipulated by the examination and approval authority. The promoters meet the requirements: (1) Obtaining the People's Republic of China (PRC) Certified Tax Accountant Practice Registration Certificate; (2) Having been engaged in tax agency business in this firm for more than 3 years and having a good professional ethics record; (3) Being an investor of this Exchange; (four) do not engage in wages and other labor remuneration obtained by other units; (five) under the age of 65; (6) Other conditions stipulated by the examination and approval authority. After meeting the above conditions, it is necessary to obtain the practicing certificate of tax agency from the examination and approval authority before normal operation. From the comprehensive, we can see that the tax agent certificate is a necessary condition for the establishment of a tax agent office. If you are going to work in the tax-related industry, click on the following small program to make an appointment for the tax agent exam! Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing Administrative Registration Rules for Tax Agents (for Trial Implementation) (State Taxation Administration of The People's Republic of China Announcement No.319) Article 5 Unless otherwise stipulated by State Taxation Administration of The People's Republic of China, a tax agency shall meet the following conditions: (1) Partners or shareholders shall be tax agents, certified accountants and lawyers, and the proportion of tax agents shall be higher than 50%; (2) The legal representative of a limited liability tax agency is a shareholder; (3) A tax accountant, a certified public accountant or a lawyer shall not be a partner, shareholder or practitioner in two or more tax accounting firms at the same time; (four) the name of the tax agency shall not be duplicate with the name of the tax agency that has been administratively registered. Partnership tax firms are divided into general partnership tax firms and special general partnership tax firms. The tax agent examination adopts closed-book and computerized examination methods. Tax agent examination subjects, specifically: tax law (1), tax law (2), tax-related service practice, tax-related service-related laws and financial accounting. I suggest you start preparing for the tax agent exam as soon as possible! The following suggestions on subject combination are shared with different candidates: The first one: For candidates with strong calculation ability and good tax foundation, it is recommended that such candidates take the tax law I, tax law II and tax-related service practice first. The contents of the three subjects are closely related, and it is easier to understand by interspersed study. The corresponding relationship between the three is the theoretical basis and practical operation, and tax law I and tax law II are the basis of tax-related practice. If you want to get high marks, you must lay a good foundation. After passing the three exams, you can continue to take the exams related to finance, accounting and tax-related services. You have passed three exams, and your psychological pressure is not great. You can "go into battle lightly"! The second type: for candidates with weak computing ability but good word memory ability, it is recommended that such candidates take the accounting-related laws and tax-related services first. Financial accounting includes accounting and financial management; Tax-related laws have always been called minor law examination, involving administrative law, civil and commercial law, criminal law, procedural law and so on. Both subjects have a wide range of exams, and there are many things to remember. But don't learn by rote, learn on the basis of understanding. After studying these two subjects, we will take three exams, namely, tax law 1, tax law 2 and tax-related service practice. With a certain learning foundation, learning will be easier.