1. After graduating from an economic or legal college or a non-economic or legal college, he has been engaged in economic and legal work for 6 years;
2. After graduating from a university in economics or law, or obtaining a second bachelor's degree in economics or law or a graduate class, he has been engaged in economics or law for 4 years;
3. After graduating from the second bachelor's degree or postgraduate class in economics and law, or obtaining a master's degree in non-economics and law, he has worked in economics and law for 2 years;
4. After obtaining a master's degree in economic law, he has worked in economic law for 1 year;
5. Get a doctorate in economics and law;
6. Before the implementation of the professional and technical qualification examination, in accordance with the relevant provisions of the state, those who have been employed in intermediate professional and technical positions in economics, accounting, statistics, auditing and law or who have taken the national unified examination and obtained intermediate professional and technical qualifications in economics, accounting, statistics and auditing have been engaged in tax agency business for a total of 1 year.
7. According to the relevant regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), I have obtained the practicing certificate of tax agent, and although I am engaged in tax agency business, I do not meet the tax exemption conditions.