Becoming a tax agent and taking the national tax agent examination is the first step. Those who pass the unified tax agent qualification examination will pass the examination. The state taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government issue tax agent qualification certificates. Ministry of Human Resources and Social Security and State Taxation Administration of The People's Republic of China are responsible for the policy formulation of the professional qualification system for tax agents; And guide, supervise and inspect the implementation of the tax accountant professional qualification system according to the division of responsibilities.
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The tax accountant examination subjects are tax law 1, tax law 2, finance and accounting, tax-related service-related laws and tax-related service practices. The examination results of tax agents shall be managed in a rolling way for a period of 5 years.
Take all (5) subjects for 5 consecutive examination years and pass the examination, and you can obtain the professional qualification certificate of tax agent; Personnel who are exempt from some subjects must pass the examinations of the subjects to be tested within 4 consecutive examination years.