Anyone who is a citizen of the People's Republic of China, abides by the law and meets one of the following conditions may apply for taking the qualification examination for certified tax agents.

(a) to participate in all subjects of the examination registration conditions:

1, having been engaged in economic and legal work for 6 years after graduating from an economics or law college or a non-economics or law university;

2. After graduating from an economics or law university, or from a second bachelor's degree or postgraduate class in economics or law, he has been engaged in economic and legal work for 4 years;

3. After graduating from the second bachelor's degree or postgraduate class in economics and law, or after obtaining a master's degree in non-economics and law, he has been engaged in economic and legal work for 2 years;

4. After obtaining a master's degree in economics and law, he has been engaged in economic and legal work for 1 year;

5. obtain a doctorate in economics and law;

6, before the implementation of professional and technical qualification examination, in accordance with the relevant provisions of the state, have hired intermediate professional and technical positions in economics, accounting, statistics, auditing and law or participated in the national unified examination, and obtained intermediate professional and technical qualifications in economics, accounting, statistics and auditing, engaged in tax agency business for 1 year.

7, in accordance with the relevant provisions of State Taxation Administration of The People's Republic of China, has obtained the practice certificate of tax agent, although engaged in tax agency business, but does not meet the conditions for exemption.

(2) Provisions on Hong Kong, Macao and Taiwan

According to the Notice of the General Office of the Ministry of Personnel and the General Office of State Taxation Administration of The People's Republic of China (Guo Ren Ting Fa [2004] 107), residents of Hong Kong and Macao can take the qualification examination of certified tax agents.

Candidates from Hong Kong and Macao who apply to take the examination should meet the registration conditions and submit a college degree or bachelor's degree certificate recognized by the Chinese people and the Chinese education administrative department according to the registration conditions;

Proof of years of working as an economic, legal or tax agent and resident identity certificate.