Notice on printing and distributing the Interim Provisions on the Professional Qualification System for Tax Agents and the Implementation Measures for the Professional Qualification Examination for Tax Agents
No.90 [2015] issued by the Ministry of Human Resources and Social Security
All provinces, autonomous regions and municipalities directly under the Central Government and the Human Resources and Social Security Department of Xinjiang Production and Construction Corps
(bureau), State Taxation Bureau, Local Taxation Bureau, the State Council ministries and agencies directly under the people.
Department, the central management of enterprises:
According to the requirements of "the State Council Institutional Reform and Functional Transformation Plan" and "the State Council's Decision on Cancelling and Adjusting a Batch of Administrative Examination and Approval Items" (Guo Fa [2014] No.27), in order to strengthen the construction of tax professionals and improve their quality, on the basis of summarizing the implementation of the original professional qualification system for registered tax agents, The Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China formulated the Interim Provisions on the Professional Qualification System for Tax Agents and the Measures for the Implementation of the Professional Qualification Examination for Tax Agents, which are hereby printed and distributed to you, please follow them.
As of the date of issuance of this notice, Notice of the former Ministry of Personnel and State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Provisions on the Qualification System of Certified Tax Agents (No.F [1996]16) and Notice on Implementing the Qualification Examination for Certified Tax Agents (F [1998]/KLOC- The Notice on Printing and Distributing the Implementation Measures for the Qualification Examination for Certified Tax Agents (No.4 [1999]) and the Notice on Supplementary Provisions on Registration Conditions for the Qualification Examination for Certified Tax Agents (No.4 [1999]104] issued by the former General Office of the Ministry of Personnel and the General Office of State Taxation Administration of The People's Republic of China) shall be abolished at the same time.
State Taxation Administration of The People's Republic of China, Ministry of Human Resources and Social Security
20 15 years 1 1 month 2 items
(This piece is made public voluntarily)
Interim Provisions on the Professional Qualification System of Tax Agents
Chapter I General Principles
Article 1 In order to standardize the construction of tax professionals and improve the quality of tax professionals, these Provisions are formulated in accordance with the relevant provisions of the Plan for Institutional Reform and Functional Transformation of the State Council and the national vocational qualification certificate system.
Article 2 These Provisions shall apply to professionals engaged in tax-related services.
Article 3 The State shall establish a professional qualification system for evaluating the level of tax agents, and provide services for evaluating the ability level of tax professionals to the society, which shall be incorporated into the unified planning of the national professional and technical personnel professional qualification certificate system.
Article 4 The professional qualification of tax agents shall be evaluated by unified examination.
English for tax accountant: Tax Advisor (TA for short).
Article 5 A person who has passed the professional qualification examination for tax agents and obtained the professional qualification certificate shows that he has the professional ability and level to engage in tax-related professional services.
Article 6 The Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China * * * are jointly responsible for the policy formulation of the professional qualification system for tax agents, and guide, supervise and inspect the implementation of the professional qualification system for tax agents according to the division of responsibilities. The National Association of Tax Agents undertakes the evaluation and management of the professional qualification examination for tax agents.
Chapter II Examination
Seventh tax professional qualifications to implement a unified national outline, unified proposition, unified.
An organization's examination system. In principle, 1 exam is held every year.
Article 8 The National Association of Tax Agents shall be responsible for organizing and implementing the professional qualification examination for tax agents. Organize the establishment of an expert committee for the professional qualification examination of tax agents, and study and formulate the subjects, syllabus, examination questions and qualification standards for the professional qualification examination of tax agents.
Article 9 The Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China shall supervise and inspect the work of the professional qualification examination for tax agents implemented by the National Association of Tax Agents. To guide the National Association of Tax Agents to determine the subjects, syllabus, examination questions and passing standards of tax agents' professional qualification examination.
Article 10 Citizens of the People's Republic of China 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 may sign up for the professional qualification examination for tax agents.
(a) to obtain a college degree in economics, law, management disciplines, engaged 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.
(two) to obtain a bachelor's degree or above in economics, law and management disciplines (degrees); Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.
Article 11 If a tax agent passes the professional qualification examination, the National Tax Agent Industry Association shall issue the Professional Qualification Certificate of the People's Republic of China (hereinafter referred to as the Professional Qualification Certificate of Tax Agents), which is produced by the Ministry of Human Resources and Social Security and supervised by State Taxation Administration of The People's Republic of China and printed by the National Tax Agent Industry Association. The certificate is valid nationwide.
Twelfth of the tax professional qualification certificate obtained by improper means, in accordance with the provisions of the national professional and technical personnel qualification examination violations.
Chapter III Professional Ability
Article 13 A person who has obtained the professional qualification certificate of a tax agent shall abide by the national laws, regulations, rules and relevant systems and standards of the tax agent industry, abide by professional ethics, uphold the principles of independence, objectivity and impartiality, and safeguard the national interests and the legitimate rights and interests of the client.
Article 14 A person who has obtained the professional qualification certificate of a tax accountant shall have the following professional abilities:
(a) familiar with and master the laws, regulations, industry systems and standards related to tax-related services;
(2) Having rich professional knowledge in taxation, independently carrying out various tax-related professional services, including tax-related authentication, declaration agency, tax planning and entrusted tax review;
(three) the use of accounting, tax professional theory and methods, to better complete the tax-related services;
(four) independently solve difficult problems in tax-related services.
Fifteenth persons who have obtained the professional qualification certificate of tax agents shall, in accordance with the state
The relevant provisions of the continuing education of professional and technical personnel and tax agent industry management, to participate in continuing education, constantly update professional knowledge, improve professional quality and business ability.
The fourth chapter is recorded
Sixteenth tax professional qualification certificate registration service system. The specific work of the registration service of the professional qualification certificate of tax agents shall be the responsibility of the National Tax Agents Industry Association.
Article 17 Tax agents' trade associations at all levels regularly announce the registration of tax agents' professional qualification certificates to the public, establish credit files of certified personnel, and provide relevant information inquiry services to the public.
Article 18 Persons who have obtained the professional qualification certificate of tax agents shall consciously accept the management of tax agent trade associations at all levels. If they violate laws, regulations and relevant provisions or professional ethics in their work and cause adverse effects, the National Tax Agent Trade Association will cancel their registration, withdraw their professional qualification certificates and announce them to the public.
Nineteenth tax professional associations at all levels shall strictly abide by the management regulations of the state and the industry and the articles of association in the registration service of tax professional qualifications.
Chapter V Supplementary Provisions
Article 20 Before the implementation of these Provisions, according to the Notice on Printing and Distributing the Interim Provisions on the Qualification System of Certified Tax Agents issued by the former Ministry of Personnel and State Taxation Administration of The People's Republic of China (No.[1996]116), the effectiveness of the professional qualification certificate of certified tax agents has remained unchanged.
Article 21 These Provisions shall come into force as of the date of promulgation.
Measures for the implementation of tax accountant professional qualification examination
Article 1 The Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China shall be responsible for guiding, supervising and inspecting the implementation of the professional qualification examination for tax agents (hereinafter referred to as the qualification examination for tax agents) according to the division of responsibilities.
Article 2 The National Association of Tax Agents shall be specifically responsible for the implementation of the tax agent qualification examination.
Article 3 The qualification examination for tax agents consists of five subjects: Tax Law (I), Tax Law (II), Tax-related Service Practice, Tax-related Service Laws and Finance and Accounting. The examination time for each subject is two and a half hours, and the full score is 140.
Article 4 The examination results shall be managed in a rolling way with a period of five years. If you take all (five) subjects in five consecutive examination years and pass the examination, you can obtain the professional qualification certificate of tax agent.
By the end of 20 15, the validity period of qualified scores in all subjects within the validity period stipulated in the original system documents has been postponed.
Article 5 Anyone who meets the requirements of the Interim Provisions on the Professional Qualification System for Tax Agents (hereinafter referred to as the Interim Provisions) may apply for the qualification examination for tax agents.
Article 6 Those who meet the requirements of the Interim Provisions and meet one of the following conditions may be exempted from the corresponding subjects:
(1) Those who have been appraised and engaged in senior professional and technical positions such as economics and auditing, and have been engaged in tax-related work for two years, may be exempted from the subject of Finance and Accounting.
(2) Those who have been appraised and engaged in senior professional and technical positions in law and have been engaged in tax-related work for two years may be exempted from the subject of "Laws Related to Tax-related Services".
Personnel who are exempt from the corresponding subjects shall provide corresponding supporting documents when registering.
Personnel who are exempt from some subjects must pass the examination within 4 consecutive examination years.
Examination of subjects.
Seventh to take the exam by my application, according to the relevant provisions of the registration procedures. The examination implementation institution shall issue an admission ticket after passing the examination according to the prescribed procedures and registration conditions. Participants will take the exam at the specified date, time and place with the admission ticket and valid documents.
Personnel from the central and the State Council departments, subordinate units and centrally managed enterprises shall sign up for the examination according to the principle of territoriality.
Eighth test sites are located in universities, technical secondary schools or designated schools for college entrance examination in cities above prefecture level in principle. If it is really necessary to set up test sites in other cities, it must be approved by the National Association of Tax Agents. In principle, the examination date is 1 1 month every year.
Ninth adhere to the principle of separation of examination and training. Anyone who participates in the examination work (including proposition, examination and organization and management, etc.) shall not take part in the examination, nor shall he participate in or hold training related to the examination content. Candidates participate in the training and adhere to the principle of voluntariness.
Tenth examination institutions should strictly implement the rules and regulations of the examination work, abide by the discipline of the examination work, and earnestly do a good job in the safety and confidentiality of all aspects from the life of the examination questions to the use, so as to prevent leaks.
Eleventh in violation of the examination work discipline and the relevant provisions of the personnel, in accordance with the provisions of the national professional and technical personnel qualification examination violations.