Tax agents and certified public accountants (CPA) represent two different financial fields, so there is no direct comparability between them. Each certificate has its unique advantages and application fields.
The tax agent certificate focuses on the tax field, and its courses include Tax Law (1), Tax Law (2), Finance and Accounting, Tax-related Laws and Tax Agency Practice, which is more practical. For students whose career development is biased towards taxation, the tax agent certificate is more professional and practical in the tax-related field.
The CPA certificate is more extensive, covering auditing, financial management, taxation and other fields. In the field of accounting certificate, the difficulty of CPA is considered to be unique. For students whose career development is biased towards auditing, CPA certificate may be more suitable.
Generally speaking, which certificate to choose mainly depends on one's career development direction and interest. If you have a strong interest in taxation, then the tax agent certificate may be more suitable for you; And if you want to develop in a wider financial field, CPA certificate may be a better choice.
The difference between tax agency and accounting agency;
From the nature of the organization, the tax agency is a full-time tax agency, which can be an organization established by registered tax agents in partnership or a tax agency with limited liability initiated by a certain number of registered tax agents. An accounting firm is an intermediary service institution that independently undertakes the business of certified public accountants according to law.
From the composition of business personnel, tax firms mainly consist of certified tax agents, and accounting firms mainly consist of certified public accountants. From the audit content, accounting firms are mainly engaged in accounting statement audit, capital verification and other work; Tax agency is mainly engaged in tax audit.
From the main business point of view, tax agents can act as agents for all tax business except VAT invoices. Accounting firms are mainly engaged in authentication business (audit, review, capital verification, etc.) and related services (compiling financial statements, tax consulting, etc.).
Certified tax accountant is a professional qualification established in the specific environment of our country, because State Taxation Administration of The People's Republic of China avoids the relevant national legal system according to its administrative power and refers to the Japanese tax collector system.
Although it has also been incorporated into the unified national personnel examination system, it is an intermediary service qualification that needs to be cleaned up in the process of market economy rectification during Zhu Rongji's tenure as prime minister, and its scope of practice has no relevant legal provisions, and it is completely implemented by State Taxation Administration of The People's Republic of China relying on administrative law enforcement power.
Objectively speaking, a tax agency operates the tax consulting, agent tax declaration and part of the authentication business that is legally prescribed by an accounting firm to be managed by it.