Is there an intermediate accountant certificate that can exempt one of them from tax injection?
The answer is no.
For the exemption information of tax agent examination, please refer to the registration announcement of 202 1 tax agent professional qualification examination issued by China Taxation Institute. The contents of the announcement show that the tax agent examination exemption subjects are laws related to financial accounting and tax-related services. But only one subject can be exempted.
The conditions for tax agents to apply for exemption are as follows:
1. Those who are engaged in senior professional and technical positions such as economics and auditing and have been engaged in tax-related work for two years or more may apply for exemption from financial accounting courses.
2. Those who have engaged in senior professional and technical positions in law and engaged in tax-related work for two years may apply for exemption from tax-related services related legal subjects.
Judging from this condition, there is no mutual exemption between the tax agent and the intermediate, so if the intermediate passes the tax agent certificate, it is also necessary to take the general examination (five subjects).
Related instructions
1, the exemption personnel shall pass the examination in four consecutive examination years.
2. Candidates who meet the legal exemption conditions for financial accounting and tax-related services can only choose one subject.
3. Conditions for exemption from examination (2) Legal professional and technical posts specifically refer to tax-related service laws that can be exempted from examination after obtaining the qualifications of senior lawyers, first-class and second-class notaries and obtaining evidence for two years.
4, engaged in tax-related work for two years refers to two years after obtaining the advanced certificate. The initial calculation time is the time passed by the evaluation Committee, not the time when the certificate is issued; The basic phase time is 202 1 end.
5. The qualification for tax exemption application shall be audited by the office of the National Tax Accountant Professional Qualification Appraisal Committee.
Click I know: 2022 tax agent registration entrance is direct.
Introduction to tax accountant examination conditions (for reference only)
People's Republic of China (PRC) citizens, 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 professional qualification examination for tax agents:
1. Bachelor degree or above in economics, law and management (including fresh graduates); Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.
2. Obtain a college degree in economics, law and management, and have been 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.
All of the above are about whether any intermediate accountant certificate can be exempted from tax. Want to know more about the tax agent industry and tax agent examination policy information, welcome to pay attention to Gao Dun Education official website Tax Agent Channel!