1, the examination results are managed in a rolling way, that is, those who pass five subjects must pass all subjects in three consecutive examination years before they are qualified; Only two subjects (which meet the exemption conditions and only take the tax agency practice and tax-related laws) must pass in the same year to be qualified.

2. Full marks of the subject name test paper; 84 points qualified standard.

3. Certified tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the "Certified Tax Agent Practice Qualification Certificate" and registered, and engaged in tax agency activities. CTA is a qualification examination in China.

4. Those who pass the qualification examination for certified tax agents shall be awarded the qualification certificate of certified tax agents in People's Republic of China (PRC), which shall be uniformly printed by the Ministry of Personnel and stamped by the Ministry of Personnel of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Certified tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the qualification certificate of certified tax agent and registered, and engaged in tax agency activities. CTA is a qualification examination in China. Those who pass the CPA qualification examination will be awarded the CPA qualification certificate of People's Republic of China (PRC), which will be uniformly printed by the Ministry of Personnel and stamped by the Ministry of Personnel of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.