Certified tax agents are divided into four grades, namely, super certified tax agents, first-class certified tax agents, second-class certified tax agents and third-class certified tax agents.

The conditions for determining the grade are as follows.

Three registered tax agents shall meet the following requirements:

Certified tax agents who have passed the annual inspection and assessment of the local association of certified tax agents.

Two registered tax agents shall meet the following conditions:

1, obtained the third-class registered tax agent level for more than two years.

2, personal performance reached more than 2 times the per capita contribution of registered tax agents in this industry.

3, by the local tax association annual inspection.

4. Certified tax agents who have passed the training examination of China Taxation Association and passed the examination of local taxation association.

A registered tax accountant shall meet the following conditions:

1, bachelor degree or above, or have obtained the level of second-class registered tax agent for more than two years.

2, personal performance reached more than 6 times the per capita contribution of the registered tax agent industry.

3. I have served as the project leader of tax-related services and tax-related forensic services in large enterprises.

4, the local tax association annual inspection.

5. Certified tax agents who have passed the training, examination and assessment of China Taxation Association.

Special registered tax agents shall meet the following conditions:

1, obtaining the level of first-class registered tax agent.

2. Submit an academic paper on industry development.

3. Pass the foreign language exam.