The examination results of tax agents shall be managed in a rolling way for a period of five years. Candidates should pass all the examination subjects in five consecutive examination years, and candidates who apply for some subjects of the tax exemption examination should also pass all the examination subjects in four consecutive examination years before they can successfully obtain the professional qualification certificate of tax agents.

The tax agent examination includes three stages: elementary, intermediate and advanced, and each stage has three required subjects and one optional subject. The primary stage mainly examines the basic knowledge of tax law; The intermediate stage mainly investigates tax planning and tax practice application; The advanced stage is more demanding, mainly examining foreign-related taxation and enterprise diagnostic ability.

To apply for a tax accountant, you need to meet certain conditions, including age, education and work experience. For example, applicants in the primary stage need to be at least 18 years old, have a bachelor degree or above, and have more than two years of working experience in economy, finance, taxation and law.

Candidates need to arrange time according to their actual situation, choose the corresponding training institutions and counseling materials for systematic study and review. Generally speaking, it takes about 6-8 months in the primary stage, 8- 10 months in the intermediate stage and 9- 12 months in the advanced stage.

Candidates need to pay attention to the combination of theoretical study and practical application, and strengthen practice and consolidation. You can take online or offline mock exams to evaluate and improve yourself. At the same time, combined with practical work experience, we can try to solve practical problems and improve the ability of tax planning and practical treatment.

The tax agent examination is held twice a year, usually in May and June, 165438+ 10. The examination time is generally two days, and the examination content includes multiple-choice questions, case analysis and essay questions.

The tax agent examination is a comprehensive examination, which requires a certain basic knowledge of tax law and practical application ability. Candidates need to make appropriate study plans and methods, and carry out targeted exercises and consolidation.