The requirements for establishing a tax agency are 1, and there are more than three promoters who meet the provisions of Article 5 of these Measures;
2. There are more than 65,438+00 full-time employees, among whom more than 5 have obtained tax agent certificates;
3, the registered capital of more than 300 thousand yuan;
4. Have a fixed office space and necessary facilities;
5. Other conditions stipulated by the examination and approval authority.
The work content of tax agency is a social intermediary organization established according to law to undertake tax-related services and authentication services stipulated by laws, regulations and rules. Tax agent firms mainly undertake tax-related services, providing clients with tax registration, tax refund, tax reduction and exemption declaration, accounting, application for VAT general taxpayer qualification, writing tax-related documents, and also carrying out some tax consultation, tax planning, tax-related training and other businesses. A tax agency is a working organization specializing in tax agency. It is an economic entity with independent accounting and self-financing, and its income should also be taxed according to law.
China 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 tax professional qualification examination:
1, bachelor degree or above in economics, law and management. 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.
Undergraduate students in economics, law and management who have not yet obtained academic qualifications (degrees) can apply for the exam.