For this notice, many people misunderstand the tax injection is to cancel the exam completely, thinking that the exam will never exist again. To answer you exactly first, this time, the tax injection is only targeted for reform, not cancellation. As the first step, I would like to introduce the certificate of Certified Tax Accountant to you for easy understanding. Let's compare it with the notes that you are familiar with.

We need to know the certified tax accountant and certified public accountant first. These two? Register? Our teacher is a qualification certificate, which can also be basically understood as a job certificate. Like the job certificates of various positions, only holders can work at their posts. This? Gang? Undoubtedly, the most important thing is the right to sign, which was written in the previous column about the meeting.

Accounting will probably be divided into two routes, one is accounting, the certificate of practice to the identification of junior, intermediate and senior professional titles, and the other is auditing. Certified public accountants are the qualification certificates of auditing professionals engaged in social auditing/intermediary auditing/independent auditing, and CPA is divided into practicing and non-practicing. If you get the qualification certificate after passing the comprehensive examination, you are only a non-practitioner and have no qualification for independent auditing. Simply put, you have no right to sign, and only certified public accountants have the right to sign. After working in a firm or an asset appraisal company for two years, you can change from non-practice to practice.

The signing right of the note meeting will appear on the audit report, while the signing right of the tax note is on the report issued at the end of the final settlement. Generally speaking, there is also the name of two-tax liquidation in the industry, mainly the liquidation of land value-added tax and enterprise income tax, and of course the liquidation of enterprise income tax accounts for the bulk. After the annual report of the enterprise comes out, the tax bureau will ask enterprises of a certain scale to issue the' income tax liquidation report' issued by the firm, which is also the main business developed by the tax agency in the past decade, because the time limit for annual income tax declaration is before May 3 1, and the tax agency will be tired in the first five months, and the last seven months will be more leisure than the first six months (the business is mainly property loss appraisal report, tax-related consultation, tax agency, tax planning, etc.)

Among them, the relationship among tax bureau, enterprise and firm is very subtle, which can be said to be a game process in general. Two people fight for a cake, and the firm acts as a buffer. Of course, whoever the firm receives the money will help which side fight for the cake. There is no absolute negotiation boundary, and there is only bargaining between you and me.

It is also a reasonable problem to reform the tax injection now, because tax injection only works on reports, and more tax practitioners do not need this right to sign, but they need a corresponding ability evaluation system. Before that, most of them still took the tax injection, because tax injection is probably the only symbol of the extensive ability recognition of tax professionals in the tax industry. (This sentence is a bit circuitous, because now the note meeting and the examination are also symbols of the ability of the tax industry, but that is auditing and judicial after all). Therefore, the tax industry urgently needs such an evaluation system to solve the problem of evaluating the ability of more tax workers, instead of letting them have to take a tax note without the right to sign in order to prove themselves.

Two, adjusted to the level of evaluation of professional qualifications will no longer be subject to practice access control, and will not be allowed to obtain professional qualification certificates and engage in related occupations; Registration management is no longer implemented for those who have obtained professional qualification certificates; Qualified personnel participate in continuing education in accordance with the regulations on the management of professional and technical personnel, and no longer rigidly link vocational qualification management with specific continuing education and training. Please all relevant industry departments in accordance with the provisions of the establishment of level evaluation vocational qualifications, pay close attention to the revision of various vocational qualification system documents, and report to our department for review and release.

The final reform should be that there will be a level evaluation system such as tax accountant, which will probably refer to the accounting title evaluation system. The specific reform that has been determined is to postpone the examination time from May to 1 1 month, and the specific examination form and subjects are to be determined.

Four, our department will, in conjunction with the competent departments of the industry, issue a separate notice on specific matters related to the adjustment of vocational qualification items, policy convergence, examination date, registration and payment, and put forward specific transitional measures. Local human resources and social security departments should strengthen the supervision and inspection of the work of reducing the license and identification of professional qualifications, guide and cooperate with the competent departments of the industry to do a good job in canceling professional qualifications and follow-up work, and ensure a smooth and orderly work. Please inform our department in time about the situation.

According to the fourth point of the document, there should be a transition period of three to five years for this tax injection reform, and the corresponding specific transition measures will be introduced. Candidates who have obtained certificates and have used some subjects in the exam need not worry.

In view of the tax injection reform, another point is that shortly after the announcement of the notice, the China Taxation Association set up an industry legislative group to assist the General Administration in doing a good job in industry legislation.

The legislative group thinks that the document Guo Fa [2014] No.27 is to cancel the qualification for the entrance examination of certified tax agents and adjust it from the vocational entrance qualification to the level evaluation vocational qualification, which is one of the contents of implementing the decision made at the 50th executive meeting in the State Council on June 4th. This document does not abolish the registered tax agent industry. As a matter of fact, the legislative work of the registered tax agent industry is in full swing, and the legislative process is promoted according to the following ideas: First, in view of the urgent need of legal norms for registered tax agents, it is proposed to submit the Regulations of China for the State Council to be included in the 20 15 legislative plan, and strive to complete the relevant legislative procedures in the shortest possible time. The second is to clarify the legal status of the industry through the Regulations on Certified Tax Agents. Third, according to the spirit of the State Council's decentralization and the relevant requirements of State Taxation Administration of The People's Republic of China's leadership, standardize administrative management, clarify regulatory measures, strengthen industry self-discipline, and give full play to the self-discipline role of administrative organs and industry associations. Pay more attention to the ability evaluation of tax workers, instead of letting them all have to take a tax injection without signature right in order to prove themselves.

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