Introduction to International Salary and Taxpayer Projects
At present, the payroll tax engineer program includes two stages: the payroll tax engineer stage and the international fiscal and taxation stage. It is divided into three levels: level 1 (advanced), level 2 (intermediate) and level 3 (primary).
Taxpayer stage: Those who have participated in the training according to the prescribed procedures and passed the taxpayer stage assessment will be issued the corresponding taxpayer certificates by the China Business Federation (SASAC directly affiliated association). You can also obtain the corresponding level of CCPA (Skills Fitness and Tax Agents) issued by ATHE British Training and Higher Education Certification (a member of the British Department of Citizenship and Trade and a professional education certification institution recognized by Ofqual British Qualification and Examination Supervision and Administration Office), which is translated into the certificate of international salary tax collectors for short.
International finance and taxation stage: those who attend the training according to the prescribed procedures and pass the international finance and taxation stage examination will be awarded the corresponding level of CCPA (Skills Profitability and Tax Agents) issued by IFA British Institute of Financial Accountants, and translated into the international certificate of payroll tax appraisers (non-IFA membership certificate).
Note: In July, 2022, the international assessor merged the assessor stage with the international finance and taxation stage, and was certified by ATHE British Training and Higher Education and IFA British Institute of Financial Accountants.
The taxpayer international training system is mainly divided into four parts:
Salary management (salary management)
Salary-related professional knowledge China Finance and Tax Law (China professional knowledge)
sfiscalandtaxlawratedtocensationandbenefits)
Salary-related international finance and tax expertise and benefits.
Design and implementation of payroll tax scheme.
Certificate grade of international assessor
According to the increasing difficulty of obtaining evidence, international tax collectors are divided into three levels: primary, intermediate and advanced.
1. The first-class (advanced) international taxpayers are applicable to: senior managers of enterprises, human resources directors, directors of remuneration and benefits, financial directors, tax directors, senior managers of human resources service institutions, tax agent partners, etc.
2. The second-level (intermediate) applicable objects of international tax agents: human resource managers, salary and welfare managers, financial managers, tax managers, human resource service agencies, tax agency project managers, etc.
3. Three-level (junior) applicants for international salary tax agents: human resources commissioners, salary and welfare commissioners, financial commissioners, tax commissioners, human resources service agencies and tax agents, and relevant college students.
The development of international assessor's certificate.
From 2065438 to July 2008, the taxpayer project was formally established by China Business Federation and ATHE British Training and Higher Education Certification respectively.
In March 2006, China Business Federation and Shanghai Caicai. Com Information Technology Co., Ltd. declared the new occupation (type of work) of "taxpayer" to Ministry of Human Resources and Social Security.
June 65438+October 2008 10, IFA British Institute of Financial Accountants issued a document to approve the payroll tax engineer project.
In February, three ministries and commissions, including Ministry of Human Resources and Social Security, explicitly added the work of "Wages and Taxpayers" under "Enterprise Human Resources Manager" (4-07-03-04).
In February, 65438, it was deliberated by the Inter-Ministerial Joint Conference of Vocational Education in the State Council, and approved by the Notice on Authorizing the Publication of the List of the Fourth Batch of Vocational Education and Training Evaluation Institutions and Vocational Skill Level Certificates Participating in the 1+X Certification System (J.T. [2020] No.257), and it was included in the vocational skill level certificate of Caicai.com Information Technology Co., Ltd., the organizer of wage tax assessors and the main drafting unit of standards.
In July, 2022, the Standards for Education, Training and Evaluation of International Taxpayers (Version 2.0, 2022) passed the certification of ATHE British Training and Higher Education and IFA British Financial Accounting Association. In the same month, China Business Federation, Beijing Human Resources Service Industry Association, Shanghai Human Resources Service Industry Association, Guangzhou Human Resources Service Industry Association and Shenzhen Human Resources Service Industry Association issued the Notice on Promoting the Training of Salary and Tax Service Talents to Promote the Efficient Development of Business Service Industry (China Merchants Lianpei [2022] No.9), which clarified the holders of "Salary and Tax Service Professionals".
In August 2022, Shanghai Municipal Market Supervision Bureau issued the Notice of Shanghai Municipal Market Supervision Bureau on Issuing the Third Batch of Shanghai Local Standards Compilation and Revision Project Plan in 2022, which was put forward by Shanghai Municipal Bureau of Human Resources and Social Security and was under the jurisdiction of Shanghai Municipal Technical Committee for Standardization of Human Resources Services. Main Drafter: Caicai. Com Information Technology Co., Ltd. and Shanghai Talent Service Industry Association, and the payroll and tax service outsourcing code were included in the 2022 Shanghai local standard compilation and revision project plan.
International certification body for salary tax assessors.
The certification bodies of international salary tax assessors are:
1, ATHE British training and higher education certification
ATHE is a professional education certification institution accredited by Ofqual, the UK Qualification and Examination Supervision and Management Office, and has more than 280 learning centers in 55 countries around the world. Is a world-renowned professional certification body.
2.IFA British Association of Financial Accountants
IFA was established in 19 16 and is an internationally recognized professional accounting member institution. It is a full member of the International Federation of Accountants (IFAC), a global accounting standard setter and regulator.
3. China Business Federation
China Business Federation, referred to as "China Business Federation" for short, is one of the sponsors and standard-setting units of the new national occupation (type of work) of "wage earners", a non-profit social organization and the main national organization of China's business service industry.
The role of international assessor's certificate
The functions of the certificate of international assessor are as follows:
1. To provide tax services for China 1 tens of thousands of foreign-funded enterprises, 1 hundreds of millions of social insurance payers and 770 million employed people, international tax agents are needed.
In 20021year, the number of social insurance payers in China has reached 654.38+0 billion, and China's personal income tax is 6543.8+39.93 billion yuan, up 2654.38+0% year-on-year. In 2002 1 year, the number of foreign-funded enterprises exceeded110,000, and the employed population in China reached 770 million. Innovative enterprises need international payroll tax engineers to reduce costs and increase efficiency. Labor input, mainly employee salaries and taxes, has accounted for 70% of the input of innovative enterprises in developed countries. Salary, tax and fee service is the core of the core work of innovative enterprises. High-income people and transnational income people need international wage earners. High net worth individuals need international tax assessors. International salary tax collectors are needed in the era of great equity development.
2. Career development planning requires holding an international salary tax engineer certificate.
International tax agent certificate is the brand guarantee for enterprises and institutions, especially foreign-funded enterprises, to engage in salary management (salary and tax services), the guarantee for human resources institutions to engage in high-end salary and tax services, the guarantee for tax agents, accounting firms, law firms and other intermediaries to engage in high-end international and domestic salary and tax services, and the guarantee for financial institutions, especially private banking departments, to provide high-end international and domestic salary and tax services to high-net-worth customers.