The annual inspection of tax agents includes self-examination, rectification, filling in the telegraph materials for annual inspection and reporting to the local tax association. China Tax Association and local tax association completed the review and inspection of annual inspection application materials, local tax association completed the summary and filing of annual inspection work, and China Tax Association made a comprehensive summary of annual inspection work.

After obtaining the professional qualification certificate of tax agent, the registered tax agent needs to complete the annual inspection by himself according to the requirements of the annual inspection notice of the local tax agent association. Personnel who have obtained the professional qualification certificate of tax agents shall participate in continuing education in accordance with the relevant provisions of the national professional and technical personnel continuing education and tax agent management, constantly update their professional knowledge, and improve their professional quality and ability. The content of continuing education for tax agents includes public demand subjects and professional subjects, in which public demand subjects include basic knowledge such as relevant laws and regulations, theoretical policies and professional ethics that tax agents and other professional and technical personnel should master.