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What are the subjects of the tax accountant exam?
There are five subjects in the tax accountant examination, namely, tax law I, tax law II, laws related to tax-related services, financial accounting and tax-related service practice. The examination duration of each subject is 150 minutes, the passing score is 84 points, and the full score is 140 points.
Among them, tax law 1 and tax law 2 are the main examination subjects, and there are many knowledge points related to tax law, including most taxes, such as turnover tax and income tax. Tax-related service law focuses on civil and commercial law, and the civil litigation part has the highest score; "Tax-related Service Practice" is comprehensive. Combining the contents of "Tax Law 1" and "Tax Law 2", it is difficult to examine the comprehensive application ability of candidates. "Finance and Accounting" is divided into financial part and accounting part, covering many knowledge points. Candidates should have a certain accounting foundation.
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The examination results of tax agents shall be managed in a rolling way for a period of 5 years. Tax agent candidates must pass all the examinations within 5 consecutive examination years; Exemption personnel must pass the examination of the subjects to be tested within 4 consecutive examination years.
When will the tax accountant exam be postponed?
China Taxation Institute plans to hold the second extension of the 2022 professional qualification examination for tax agents in the middle and late March 2023 (the plan is 18 to 19). In principle, the specific time of each examination subject is the same as the Announcement on Registration of Tax Agents' Professional Qualification Examination in 2022 (AnnouncementNo.: China Association of Certified Tax Agents [2022] 14).
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