Certified tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the qualification certificate of certified tax agent and registered, and engaged in tax agency activities. Those who pass the examination shall be awarded by the personnel departments of all provinces, autonomous regions and municipalities directly under the Central Government the "People's Republic of China (PRC) Certified Tax Accountant Practice Qualification Certificate" uniformly printed by the Ministry of Personnel and stamped by the Ministry of Personnel of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The certificate is valid nationwide.

Personnel who have obtained the qualification certificate of certified tax agents shall apply for registration to the administrative department of certified tax agents in their provinces (autonomous regions and municipalities) according to regulations, and the registration period of certified tax agents shall be 3 years. Three months before the expiration of the validity period, the holder shall go through the formalities of re-registration with the registration authority as required.