On June 20 14, Ministry of Human Resources and Social Security decided to cancel the professional qualification examinations for professional and technical personnel such as certified tax agents, land registration agents, international business professionals, mining right appraisers and certified asset appraisers.
To some extent, it is related to the legislation of the industry to cancel the entrance professional qualification examinations for certified tax agents and certified asset appraisers.
In fact, the three modern service industries closely related to the economy and society: certified public accountants, certified asset appraisers and certified tax agents, are all facing the problem of industry legislation or revision of laws.
Which courses are better for registered tax agents to take first? Let's take the three taxes first ~ it's better to take the tax first, one tax and two taxes first ~ it's relatively easy to take the exam and it's only connected with each other ~
What tax law (1), tax law (2) and finance and accounting can be exempted from the examination for registered tax agents?
Conditions for taking part in the exam-free part of the subjects (taking two subjects):
In accordance with the relevant provisions of the state, senior professional and technical positions such as economics, accounting, statistics, auditing and law have been evaluated and hired, and those who have been engaged in tax work for two years can be exempted from the three subjects of Tax Law (1), Tax Law (2) and Finance and Accounting.
(1) The Mainland and Hong Kong are exempt from some of the HKIFA examinations.
According to the latest documents: those who have obtained the general certificate of the professional qualification course of the Hong Kong Institute of Certified Public Accountants can apply for exemption from accounting, auditing and financial cost management when they register for the national unified examination of certified public accountants in China; Those who have passed the national unified examination for certified public accountants in the Mainland may be exempted from the three unit subjects of "financial management", "audit and information management" and "financial reporting" when registering for the professional qualification course of the Hong Kong Institute of Accountants.
(2) CPA in China can be exempted from the CMA/CFM certificate PART- 1 exam in the United States.
At the beginning of 2005, IMA, an internationally renowned American Institute of Certified Management Accountants, exempted CPA from China from taking the PART- 1 exam of CMA (American Certified Management Accountant) and CFM (American Certified Financial Manager) certificates. China CPA can be exempted from CMA and CFM PART- 1
(3) ACA exams of CPA and ICAEW in China are exempt from each other.
On October 9th, 2008, CLOC-0, the CICPA signed an agreement with institute of chartered accountants in england and wales (ICAEW) on mutual exemption of examinations. According to the agreement, members of the CICPA who have taken the unified national examination for certified public accountants in China and obtained general qualification can be exempted from the examination of nine subjects such as accounting, authentication, company and finance, law, management information, tax principle, audit and authentication, tax law and financial accounting when they sign up for the ACA examination of ICAEW. ICAEW members who have passed the ACA examination can be exempted from the examination of financial cost management and auditing when they register for the unified national examination for certified public accountants in China.
(D) CPA in China can be exempted from international AIA certificate 12 courses.
According to the latest regulations of international AIA, the AICPA members who have taken the unified national examination for certified public accountants in China and obtained general qualification can be exempted from 12 examination subjects when they register for AIA examination.
The five subjects of certified tax accountant require that the results of each subject of certified tax accountant should only be kept for three years after several years, that is to say, all five exams can be passed within three years before the certificate can be obtained.
The current CPA exam takes five subjects: Tax Law (1), Tax Law (2), Tax Agency Practice, Finance and Accounting, and Tax Related Laws. Among them, "Tax Agency Practice" is a subjective question, which is answered on the test paper; The other four subjects are objective questions and are answered on the answer sheet.
The examination results are rolling management, that is, those who take five subjects must pass all subjects in three consecutive examination years before they are qualified; Only two subjects (those who meet the exemption conditions and only take the Tax Agency Practice and Tax-related Laws) must pass in the same year as qualified.
The examination subjects for certified tax agents include tax law (1), tax law (2), tax agency practice, tax-related laws and finance and accounting. The examination time of each examination subject is 150 minutes, and the paper score is 100 except for the tax agency practice subject, and the other four subjects are 140 points.
Tax Law (I) mainly examines the current policies and regulations of value-added tax, consumption tax, business tax and resource tax and their calculation;
Tax Law (II) mainly examines the current policies and regulations of enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, land value-added tax, stamp duty and other taxes and their calculation;
"Finance and Accounting" mainly examines the basic knowledge and practical application of accounting and financial management;
"Tax Related Laws" mainly examines administrative law, civil and commercial law, economic law, criminal law, criminal procedure law, civil procedure law, administrative reconsideration law and administrative procedure law related to tax-related matters.
"Tax Agency Practice" mainly examines the calculation, collection, management and inspection, tax-related accounting and tax-related document making of various current taxes.
Certified public accountants only keep their grades for five years ... that is to say, if you pass one course ... you can be exempted from the exam for the next four years ... until you pass all five courses.
Excuse me, are there any skills to apply for a registered tax accountant? Which door to report first is good for reporting now, tax one, tax two and agency practice, which are highly related, and then report to the other two.
First, which courses to apply for the CPA exam are better, and then choose which courses to specialize in.
Do certified tax agents have the distinction of practicing and non-practicing? Yes! The difference between non-practicing members and practicing members of China Tax Agents Association;
There are two kinds of tax agents, one is a practicing member who is engaged in full-time tax work in a tax agency, and the other is a person who is not engaged in tax-related work in a tax agency, but may be engaged in finance, investment, taxation, financing and other work in enterprises and institutions.
Non-practicing members and practicing members of China Tax Agents Association are all part of the association, and there are other members.
Non-practicing member: after passing all subjects of tax agents' examinations, you can obtain a general qualification certificate, and you can apply to join the China Association of Certified Tax Agents and become a non-practicing member with the general qualification certificate. The so-called non-practicing members are not practicing in the firm and do not have the right to sign. For example, college teachers, corporate tax officials, civil servants, etc. who do not intend to work in the firm after passing the tax accountant can apply for non-practicing members. Under normal circumstances, members who are not practicing in the firm should become non-practicing members. Non-practicing members can also participate in activities and continuing education organized by the China Taxation Association.
Practising member: those who practice in a firm and have some relevant work experience can apply to the local tax association for being a practicing member, and after applying, they will get a tax accountant certificate and have the right to sign.
Practicing and non-practicing can be changed. If a non-practicing member wants to practice in a tax agency, he can apply for registration as a practicing member from a non-practicing member after meeting certain conditions. On the contrary, if he comes out of a tax agency and no longer engages in full-time tax-related work, he should change from a practicing member to a non-practicing member.
Both non-practicing members and practicing members must pass the national unified professional qualification examination for tax agents to obtain this qualification, and they all represent a high professional level and are excellent fiscal and taxation talents.
I hope I can help you!
How can a registered tax agent apply for a registered tax agent? I can't apply for it.
After graduating from junior college, you have to engage in economic work for 7 years, but if your diploma is not a full-time diploma.
Then you are fully qualified for the examination.
If you still have any questions you don't understand, you can search Baidu for "Accounting Test Friends Forum" or add me Baidu HI.
Finally, I wish you a smooth exam and a smooth job.
Does finance and taxation belong to economics? What industry can you do?
Belongs to economics, can do business finance, taxation and other relate