If the tax agent applies for a refund, the test result will be delayed 1 year.
Tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the professional qualification certificate of tax agents, registered at the same time, and engaged in tax-related certification and tax-related service activities. The tax accountant certificate can be tested for five years, and all subjects can be qualified within five years, which is similar to the certified public accountant certificate, so it should be quite difficult to test. According to official incomplete statistics, the overall difficulty level of tax agent candidates is average; Among the five examination subjects for tax agents, financial accounting is the most difficult subject, while tax law I and tax law II are generally more difficult.