According to Article 5 of the Regulations on the Administration of Administrative Registration of Tax Agents, unless otherwise stipulated by State Taxation Administration of The People's Republic of China, tax agents should meet the following conditions: (1) Partners or shareholders are tax agents, certified public accountants and lawyers, and the proportion of tax agents should 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.