The gold content of tax agents is relatively high. Tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the professional qualification certificate of tax agents, registered at the same time, and engaged in tax-related certification and tax-related service activities.

[1] 2014 In July, the State Council cancelled the professional qualification license of certified tax agents, and the registered tax agents were renamed as tax agents. After the name change, the tax accountant still belongs to the national professional qualification.

[2]。 The qualification of tax accountant is obtained through examination and identification system.

[3] The registration service system is implemented for the professional qualification certificate of tax agents. The specific work of the registration service of the professional qualification certificate of tax agents is carried out by the national tax agent industry association, and the examination system with unified organization, unified outline and unified proposition is implemented nationwide. Ministry of Human Resources and Social Security is responsible for the policy formulation, implementation and supervision of economic professional and technical qualifications.

The national economic professional and technical qualifications are divided into three grades: primary, intermediate and advanced, which are listed in the national vocational qualification catalogue. Those who pass the primary and intermediate economic professional and technical qualification examinations will be awarded the economic professional and technical qualification certificate uniformly printed by Ministry of Human Resources and Social Security, which is valid throughout the country.

If the senior economic professional and technical qualification examination reaches the national unified qualification standard, it will be awarded the certificate of economic professional and technical qualification examination uniformly printed by Ministry of Human Resources and Social Security. The certificate of conformity shall be valid for 5 years nationwide from the date of inspection. Management accounting is separated from the traditional accounting system and juxtaposed with financial accounting, focusing on making optimal decisions for enterprises.

1, management accounting, including cost accounting and management control system. 2. Analyze and interpret financial data for the future development of the enterprise. 3. The object of modern management accounting The object of modern management accounting is cash flow.