First, the tax agent is a professional qualification system established by the state, which is included in the unified planning of the national professional and technical personnel professional qualification certificate system. Those who have passed the professional qualification examination for tax agents and obtained the professional qualification certificate show that they have the professional ability and level to engage in tax-related professional services. The Chinese Association of Certified Tax Agents undertakes the evaluation and management of the professional qualification examination for tax agents.
2. Registration conditions: China citizens who abide by national laws and regulations, abide by professional ethics, have full capacity for civil conduct, and meet one of the following corresponding conditions can register for the professional qualification examination for tax agents:
(a) to obtain a college degree in economics, law and management, and to engage in economic and legal related work for 2 years; Or obtain a college degree in other disciplines and have been engaged in economic and legal related work for 3 years.
(2) Obtaining a bachelor's degree or above in economics, law and management; Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.
(3) After obtaining the diploma (degree), the fresh graduates of universities in economics, law and management disciplines can upload the electronic picture of the diploma.
Those who have been disqualified from the previous year's examination due to violation of discipline and discipline may not register.
Third, the examination method: the examination adopts computer closed-book examination (referred to as "computer examination"), that is, obtaining test questions, answering questions and submitting answer results at the computer terminal. The examination system supports 8 input methods: Microsoft, Quanpin, Intelligent ABC, Google, sogou and other pinyin input methods, as well as Wangma, Acura and Universal Wubi input methods. (1) The examination subjects are five subjects, namely: tax law (1), tax law (2), laws related to tax-related services, finance and accounting, and tax-related service practice. (2) The chapters of Tax Law (1) and Tax Law (2) have been partially adjusted. The content of international tax law is changed from tax law (1) to tax law (2); The content of land value-added tax is adjusted from tax law (II) to tax law (I). For details, please refer to the Outline of National Professional Qualification Examination for Tax Agents (20 17). (3) The Outline of National Tax Agents' Professional Qualification Examination (20 17) was approved by Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China of the People's Republic of China and issued by the China Association of Certified Tax Agents. According to the Outline of National Tax Agents' Professional Qualification Examination (20 17), the editorial board of tax agents' professional qualification examination has compiled five reference books for examination subjects, which are published by China Taxation Press and are scheduled to be published in mid-May. Applicants can order in the registration system or purchase through regular e-commerce channels.