registration requirement

People's Republic of China (PRC) citizens, who abide by national 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:

1, obtained a college degree in economics, law and management, and engaged 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. Bachelor 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.

There are five subjects in the current CPA exam: tax law (1), tax law (2), tax agency practice, financial accounting and tax-related laws. Among them, "Tax Agency Practice" is the subjective question, which is answered on the test paper; The other four subjects are objective questions and are answered on the answer sheet. The exams are all closed-book written exams.

Tax law (1), tax law (2), financial accounting and tax-related laws are all objective questions, and the questions are single-choice questions, multiple-choice questions, calculation questions and comprehensive analysis questions; Tax Agency Practice is a combination of subjective and objective questions. The objective questions are single choice questions and multiple choice questions, and the subjective questions are short answer questions and comprehensive analysis questions.