According to the Decision on Cancelling and Adjusting a Batch of Administrative Examination and Approval Items (Guo Fa [20 14] No.27) issued by the State Council on August 2, 2014, the licensing and recognition of professional qualifications were cancelled1,including certified tax agents.

The State Council canceled the professional qualification license of certified tax accountant, and the registered tax accountant was renamed as tax accountant. After the name change, the tax accountant still belongs to the national professional qualification.

The qualification of tax agents shall be obtained by the examination and identification system, and the professional qualification certificate of tax agents shall be registered. The specific work of the registration service of professional qualification certificate of tax agents shall be the responsibility of the National Tax Agents Industry Association.

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The national tax accountant professional qualification examination subjects: Tax Law (I), Tax Law (II), Laws Related to Tax-related Services, Finance and Accounting, and Tax-related Service Practice.

Conditions for exemption from the national tax accountant professional qualification examination: those who meet the registration conditions and meet one of the following conditions may apply for exemption from the corresponding subjects:

1. Those who have been evaluated and engaged in senior professional and technical positions such as economics and auditing and have been engaged in tax-related work for two years may apply for exemption from the course of Finance and Accounting.

2. Those who have been engaged in senior professional and technical positions in law and engaged in tax-related work for two years may apply for exemption from the subject of "Laws Related to Tax-related Services".

Registration conditions for the national tax accountant professional qualification examination

Citizens of the People's Republic of China, who abide by national laws and regulations, abide by professional ethics, have full capacity for civil conduct and meet one of the following corresponding conditions, can sign up for the tax agent examination:

(a) to obtain a college degree in economics, law, management disciplines, engaged in economic and legal related work for 2 years; Or obtain a college degree in other disciplines and have been engaged in economic and legal related work for 3 years.

(two) to obtain a bachelor's degree or above in economics, law and management disciplines (degrees); Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.

College students who meet the above registration conditions and have not yet obtained the academic certificate (degree certificate) can register, and then modify their personal information and upload the electronic picture of the certificate after obtaining the academic certificate (degree certificate).

Those who have been banned from the previous annual examination due to violation of discipline and discipline are not allowed to register.

Baidu encyclopedia-registered tax accountant

Baidu encyclopedia-tax accountant