1. "Finance and Accounting" exemption conditions: senior professional and technical positions such as economics and auditing have been evaluated and engaged in tax-related work for two years.

2. Exemption conditions for the Tax-related Services Law: Those who have passed the examination and have been engaged in tax-related work for two years may be exempted from the examination.

Tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the professional qualification certificate of tax agent and registered, and engaged in tax-related certification and tax-related service activities. On July 20 14, the State Council cancelled the professional qualification license of certified tax agent, and the registered tax agent was renamed as tax agent. After the name change, the tax accountant still belongs to the national professional qualification. Those who have been disqualified from the previous year's examination due to violation of discipline and discipline may not register.