1, how many points is the tax agent qualified?
There are five subjects in the tax agent examination, namely, tax law 1, tax law 2, tax service practice, tax service related laws and financial accounting. Since 2022, the passing standards for tax agents have been fixed. When the perfect score of a single subject is 140, the passing score is 84.
2, tax preparation five subjects difficulty
Among the five subjects examined in the tax accountant examination, tax law 1 and tax law 2 are less difficult, tax-related services are moderately difficult, and tax-related service practices and financial accounting subjects are more difficult.
For zero-based candidates, you can start with double taxes and accumulate certain tax knowledge when preparing for the exam in the first year. With a professional foundation, they will study more difficult subjects, which will make it easier to learn.
3. Do tax agents have to do questions for preparing for the exam?
It is a very important way for tax agents to prepare for the exam and do the questions. There is no better way to understand the obscure professional content thoroughly and deeply.
From the preview stage to the sprint stage, candidates need to consolidate their professional content by doing questions. The amount of questions in the reinforcement and sprint stage will be greater than that in the preview and basic stage. Candidates can adjust the time of class and problem-solving according to their actual situation.
Note: The passing standards of tax agents' examination results are determined by the National Tax Agents' Professional Qualification Appraisal Committee and reported to State Taxation Administration of The People's Republic of China and Ministry of Human Resources and Social Security for approval.
The assessment results shall be managed in a rolling way for a period of five years. Candidates should pass all the examinations within five consecutive examination years, and the exemption personnel should pass the examinations within four consecutive examination years.