1. Handle tax registration, change tax registration and cancel tax registration.
Two, handle the invoice purchase procedures except the special VAT invoice.
3. Processing tax returns or withholding tax reports.
4. Pay taxes and apply for tax refund.
5. Make tax-related documents.
Six, review the tax situation.
Seven, the establishment of accounting system, handling accounts.
Eight, tax consultation, hire tax consultants.
Nine, tax administrative reconsideration.
10. Other businesses specified by People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
The subjects of CPA examination include tax law (1), tax law (2), tax-related service practice, tax-related service-related laws and financial accounting. The examination time of each examination subject is 150 minutes, and the test paper score is 140, and 84 is the passing line.
Tax law (1) mainly investigates the current policies and regulations of value-added tax, consumption tax, business tax and resource tax and their calculation;
Tax Law (2) mainly examines the current policies and regulations on corporate income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax, land value-added tax, stamp duty and other taxes and their calculation;
Finance and Accounting mainly examines the basic knowledge and practical application of accounting and financial management;
The tax-related service law mainly examines administrative law, civil and commercial law, economic law, criminal law, criminal procedure law, civil procedure law, administrative reconsideration law and administrative procedure law related to tax-related matters.
"Tax-related Service Practice" mainly examines the calculation, collection, management and inspection of existing taxes, tax-related accounting, tax-related documents making and so on.