A citizen of People's Republic of China (PRC) who abides by the law and meets one of the following conditions may apply for a registered tax accountant? Qualification examination.
1. After graduating from an economic or legal college or a non-economic or legal college, he has been engaged in economic and legal work for 6 years;
2. After obtaining a bachelor's degree in economics and law or a second bachelor's degree in non-economics and law or a graduate class, he has been engaged in economic and legal work for 4 years;
3. After graduating from the second bachelor's degree or postgraduate class in economics and law, or obtaining a master's degree in non-economics and law, he has worked in economics and law for 2 years;
4. After obtaining a master's degree in economic law, he has worked in economic law for 1 year;
5. Get a doctorate in economics and law;
6. Before the implementation of the professional and technical qualification examination, in accordance with the relevant provisions of the state, those who held intermediate professional and technical positions in economics, accounting, statistics, auditing and law or took the national unified examination and obtained intermediate professional and technical qualifications in economics, accounting, statistics and auditing have been engaged in tax agency business for a total of 1 year.
7. According to the relevant regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), I have obtained the practicing certificate of tax agent, and although I am engaged in tax agency business, I do not meet the tax exemption conditions.
Certified tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the qualification certificate of certified tax agent and registered, and engaged in tax agency activities. CTA is a qualification examination in China.
There are five subjects in the current CPA exam: tax law (1), tax law (2), tax agency practice, financial accounting and tax-related laws.