In principle, the national unified examination is held once a year. Specific examination methods shall be formulated jointly by the Ministry of Personnel and State Taxation Administration of The People's Republic of China. In any of the following circumstances, the practice shall not be filed:
(1) Having no or limited capacity for civil conduct;
(2) Being subjected to criminal punishment, and less than three years have elapsed since the date of completion of the punishment;
(3) Having been expelled from public office for less than two years from the date of expulsion;
(four) illegal acts in tax-related services and forensic business, less than two years from the date of the decision on punishment;
(five) there are violations in tax-related services and forensic business, and it has been less than one year since the date of the decision;
(six) other circumstances stipulated by State Taxation Administration of The People's Republic of China. In any of the following circumstances, the registered tax accountant who practices for the record shall be cancelled for the record:
(1) Dead or missing;
(2) Practicing in two or more tax agency offices at the same time;
(three) there are illegal acts in engaging in tax-related services and forensic business;
(four) the annual inspection is unqualified or refuses to carry out the annual inspection within the prescribed time limit;
(five) in violation of industry management norms, there are bad business records for two consecutive years;
(six) other circumstances stipulated by State Taxation Administration of The People's Republic of China. A certified tax accountant shall enjoy the following rights when practicing:
(1) You can inquire about tax laws, regulations, rules and other normative documents from the tax authorities;
(2) The client may be required to provide relevant accounting, business and other tax-related materials (including electronic data) and other necessary assistance;
(three) to put forward opinions and suggestions on the problems existing in the tax policy to the tax authorities; You can criticize the illegal and disciplinary actions of tax authorities and tax personnel or report them to the higher authorities. Certified tax agents can undertake the following tax-related authentication services:
(1) Verification of the tax declaration for the final settlement of enterprise income tax;
(two) verification of enterprises to make up for losses and property losses before tax;
(3) Other tax-related authentication services stipulated by State Taxation Administration of The People's Republic of China and the Provincial Taxation Bureau. When practicing as a certified tax accountant, in any of the following circumstances, it shall refuse to issue relevant reports:
(a) the client indicated that he made a false report or improper proof;
(2) The client intentionally fails to provide relevant information and documents;
(3) The report issued by the certified tax accountant cannot correctly state the important tax-related matters due to other unreasonable requirements of the client. A certified tax accountant shall establish working papers and issue relevant reports in accordance with the working procedures determined by the business rules.
When issuing a report, a certified tax accountant shall not commit any of the following acts:
(a) knowing that the client's handling of important tax-related matters conflicts with national tax laws, regulations and relevant provisions, and failing to specify it;
(two) knowing that the handling of important tax-related matters by the client will damage the legitimate rights and interests of the report users or other interested parties, and concealing or making false reports;
(three) knowing that the client's handling of important tax-related matters will lead to major misunderstandings of the report users or other interested parties, and failing to specify;
(four) knowing that there are other untrue contents in the handling of important tax-related matters by the client, and failing to specify them. A certified tax accountant shall not commit any of the following acts:
(1) buying and selling clients' stocks and bonds during their practice;
(2) Asking for or accepting gratuities or other property other than those stipulated in the entrustment contract, or taking advantage of the practice to seek other illegitimate interests;
(3) allowing others to practice in their own name;
(4) bribing the staff of the tax authorities or instigating or inducing the clients to bribe;
(five) other acts in violation of laws and administrative regulations.