Five subjects don't have to pass at one time.
The five subjects of the tax accountant examination do not have to be passed at one time, and they can be retained for 5 years after passing the single subject examination.
Examination annual limit
Generally speaking, candidates need to take and pass all the exams in five consecutive exam years before they can get a certificate. For those who are exempt from some subjects, they need to pass the examination of the subjects to be tested within four consecutive examination years.
subject of examination
The examination for tax agents is divided into the following five subjects: Tax Law I, Tax Law II, Laws Related to Tax-related Services, Finance and Accounting, and Tax-related Services Practice. Scores and qualified scores of tax agents' examinations: The full score of each examination paper is 140, and the qualified score of each subject is 84.
Certificate validity period
In principle, the tax accountant certificate is valid for life, but it needs to be checked regularly. Paper certificates that candidates fail to receive after passing the examination will be kept by the examination office for 5 years. Certificates that have not been received for more than 5 years will be handed over to the Ministry of Human Resources and Social Security for cancellation in accordance with relevant regulations.
Computerized examination method
The tax accountant examination adopts closed-book and computerized examination methods. Candidates should present their valid ID cards and admission tickets, and they can enter the examination room only after being verified by the examination staff. Although the exam is a computer exam, it will not produce results on the spot.