A tax agent is a specialized person engaged in tax agency. The qualification of tax agents shall be obtained through examination and identification system. According to the provisions of the "Trial Measures for Tax Agency", those who have obtained the qualifications of certified public accountants, auditors and lawyers, and those who have been engaged in tax business for more than 15 years, may not take the national unified tax agent qualification examination, and their agency qualifications shall be assessed and determined by the state taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government. Those who have passed the unified examination for the qualification of tax agents and those who have passed the examination shall be issued the qualification certificate of tax agents by the State Taxation Bureau of the province, autonomous region and municipality directly under the Central Government. [ 1]