The tax accountant shall pass the examination at the latest in five years. If you can't take the tax agent exam due to the epidemic situation, you will be given time limit, and the validity period of the qualified exam results can be extended by one year. Then ordinary candidates can pass the exam in six years at the latest, and candidates who are exempt from the exam can pass the exam in five years at the latest.

Subjects and questions of tax accountant examination

The tax accountant examination subjects are tax law (1), tax law (2), tax-related service practice, tax-related service-related laws and financial accounting.

The questions in tax law (1), tax law (2), finance and accounting are all multiple choice questions, multiple choice questions, calculation questions and comprehensive analysis questions; The questions of tax-related services-related laws include single-choice questions, multiple-choice questions and comprehensive analysis questions. The questions of tax-related service practice include single choice questions, multiple choice questions, short answer questions and comprehensive analysis questions.

Passing rate of tax accountant examination

According to the national data, the passing rate of tax agent examination is about 10% to 20%, with high passing rate in some areas and low passing rate in some areas, and the overall level of candidates is different. In recent years, the difficulty coefficient of tax agent examination is gradually increasing, and the examination pays more and more attention to the comprehensive analysis ability and application ability of candidates, which highlights the practicability of tax agent examination.

How to prepare for the tax accountant exam

1, make a study plan

Before preparing for the exam, candidates should evaluate their current preparation status, clarify their later learning progress, learn what methods, and make a study plan for these contents. After making a study plan, they should also be clear about their goals and unswervingly complete the progress according to the plan.

2. Understand the examination outline and master the basic knowledge framework.

Understand the outline of relevant preparation subjects, and have a preliminary understanding of the content and knowledge system of the exam. In the learning process, firmly grasp the basic knowledge module and memorize it repeatedly.

3. Persist in learning and consolidate in time.

The scope of tax agent examination is very wide. Candidates need to practice more after mastering the basic knowledge, be familiar with the patterns and ideas of real questions, carefully study and analyze the key test sites of real questions over the years, grasp the law of proposition, be familiar with the direction of problem solving, and consolidate their knowledge in time to avoid forgetting.