First, the difference of knowledge structure.
To obtain the qualification certificate of certified public accountant, he must pass the examination of "6+ 1" subjects such as accounting, auditing, financial cost management, corporate strategy and risk management, economic law, tax law and integration, and the proportion of tax knowledge in his professional knowledge is only 1/7( 14.28%). To obtain the professional qualification certificate of tax agent, you must pass the examination of five subjects: tax law (1), tax law (2), tax-related service practice, tax-related service-related laws and financial accounting, and the proportion of tax knowledge in their professional knowledge is as high as 3/5(60%).
Second, the differences in ability requirements.
Compared with the audit business of certified public accountants, tax agents engaged in tax-related verification and other businesses involve national tax interests and have strong policies. They should not only be familiar with the provisions of various tax laws on income, cost, expenses, losses and profits, but also be familiar with the relevant provisions of the accounting standards for enterprises, and also have skilled professional skills and keen professional judgment. With these abilities, they can accurately identify whether enterprises pay more taxes, pay less taxes, and even evade taxes. Therefore, compared with the audit business engaged by certified public accountants, the tax-related authentication business engaged by tax agents requires higher professional ability.
Third, the differences in practical basis.
The practice basis of certified public accountants is mainly accounting laws, regulations, rules and systems, including the Accounting Law, the Law on Certified Public Accountants, the Provisions on Financial Accounting Reports of Enterprises, and the Accounting Standards for Enterprises.
The practice basis of tax agents is mainly tax laws, regulations and rules, including enterprise income tax law, individual income tax law, vehicle and vessel tax law, provisional regulations on value-added tax, etc. 18 tax substantive laws and regulations, tax collection and management law and other procedural laws, as well as many tax laws and regulations.
Fourth, the differences of practical purposes.
The financial audit of certified public accountants is to express opinions on whether the financial statements of the audited units are true and fair according to accounting laws and regulations, and its practice purpose is to be responsible to shareholders and other investors.
Tax-related authentication of tax agents is to express opinions on the authenticity and legality of tax-related matters of the authenticated unit according to tax laws and regulations, and provide legal and accurate tax-related information for both taxpayers and taxpayers. The purpose of their practice is to be responsible for the national tax interests and the legitimate rights and interests of taxpayers.