Is the passing rate of tax agent examination high?
Over the years, the passing rate of tax agents in all subjects has been around 25%. If the candidates who did not take the exam are excluded, the pass rate will definitely exceed 30% or even higher. Therefore, the tax agent exam is not difficult, mainly because it takes more time to prepare for the exam. Since it is not difficult, it is necessary to plan the tax agent examination subjects in the early stage, such as how many subjects to prepare in one year and how many years to finish the examination.
How to improve the passing rate of tax agents?
There are five subjects in the tax agent examination, among which tax law I and tax law II are highly correlated with tax-related service practice.
Tax Law 1 and Tax Law 2 contain the basic principles of China's tax law and the contents of tax substantive law. There are also tax-related service practices in the tax law, but more emphasis is placed on the assessment of practice. The Tax-related Services Law involves many economic laws. But accounting accounts for a large proportion in financial accounting.
It is suggested that candidates apply for two or three subjects in the first year, which can not only shorten the tax agent examination cycle, but also reduce the time cost of obtaining tax agent certificate, and will not bring too much learning content and pressure to candidates.
Suggestions on the allocation of tax accounting subjects
(1) Candidates who apply for two subjects in one year.
1, tax law (1)+tax law (2)
2. Tax-related service practice+tax-related service related laws
(2) candidates who apply for three subjects in one year.
1, tax law 1+tax law 2+tax-related service practice
2. Tax-related service practice+financial accounting+tax-related service related laws.