According to the Notice of the General Office of Ministry of Human Resources and Social Security on the Qualification Examination Plan for Professional and Technical Personnel in 20 18 and Related Issues (No.[20 17] 157 issued by the Human Resources and Social Security Department), the examination papers were reviewed and the results were determined as follows:

(1) The examination papers shall be reviewed by experts organized by the Office of the National Professional Qualification Evaluation Committee for Tax Agents.

(two) the qualified standard of tax agents' examination results is determined by the National Tax Agents' Professional Qualification Appraisal Committee, submitted to State Taxation Administration of The People's Republic of China and Ministry of Human Resources and Social Security in People's Republic of China (PRC) for examination and approval, and issued by the China Association of Certified Tax Agents.

(3) The examination results of tax agents shall be managed in a rolling way for a period of five years. General practitioners must pass all examinations within 5 consecutive examination years; Exemption personnel must pass the examination of the subjects to be tested within 4 consecutive examination years.