The evaluation method of unified examination is implemented for the professional qualification of tax agents. The examination consists of five subjects: tax law (1), tax law (2), tax service practice, tax service related laws and financial accounting. The examination time for each subject is 2.5 hours, with a full score of 140.

The examination results of tax agents shall be managed in a rolling way for a period of 5 years. Those who have participated in all (5) subject examinations for 5 consecutive examination years and passed them can obtain the professional qualification certificate of tax agents.

Registration conditions for tax agents:

People's Republic of China (PRC) citizens, who abide by 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 professional qualification examination for tax agents.

(a) to obtain a college degree in economics, law and management, and to engage 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.

(2) Obtaining a bachelor's 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.

Free tax agent learning materials and knowledge map: /sws/xxzl/n 123.html? fcode=h 1000026