Full score in each subject 140, and qualified score in each subject is 84.
Question types and scores of tax agents in various subjects:?
1, tax law (1): 60 points for multiple-choice questions, 40 points for multiple-choice questions, 16 points for calculation questions, and 24 points for comprehensive analysis questions. ?
2. Tax Law (II): 60 points for multiple-choice questions, 40 points for multiple-choice questions, 0/6 points for calculation questions, and 24 points for comprehensive analysis questions. ?
3. Finance and accounting: 60 points for single-choice questions, 40 points for multiple-choice questions, 0/6 points for calculation questions, and 24 points for comprehensive analysis questions. ?
4. Laws related to tax-related services: 60 points for single-choice questions, 40 points for multiple-choice questions and 40 points for comprehensive analysis questions. ?
5. Tax-related service practice: 30 points for multiple-choice questions, 20 points for multiple-choice questions, 40 points for short-answer questions and 50 points for comprehensive analysis questions.
Tax agent:
Tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the professional qualification certificate of tax agents, registered at the same time, and engaged in tax-related certification and tax-related service activities.
On July 20 14, the State Council cancelled the professional qualification license of certified tax agent, and the registered tax agent was renamed as tax agent. After the name change, the tax accountant still belongs to the national professional qualification. The qualification of tax accountant is obtained through examination and identification system.
The registration service system shall be implemented for the professional qualification certificate of tax agents, and the specific work of the registration service for the professional qualification certificate of tax agents shall be the responsibility of the national tax agent industry association.
The examination results of tax agents are managed in a rolling way with a period of five years, that is, candidates need to take all the examinations and pass them in five consecutive examination years before they can obtain the professional qualification certificate of tax agents. Exemption personnel must pass the examination of the subjects to be tested within 4 consecutive examination years.