Registration conditions: Any citizen of China who abides by laws and regulations and meets one of the following conditions may apply for the examination of all subjects for the qualification of certified tax agents.
1. After obtaining technical secondary school education, engaged in tax business 10 years, including tax agency business for 2 years;
2. Obtain a patent degree from an economic or legal university and have been engaged in tax-related work for 4 years;
3. Obtain a non-economic or legal college degree and have been engaged in tax-related work for 6 years;
4. Obtain a bachelor's degree in economics and law, and have been engaged in tax-related work for 2 years;
5. Obtained a bachelor's degree in non-economic and law universities and engaged in tax-related work for 4 years;
6. After graduating from the second bachelor's degree or postgraduate class in economics and law, he has been engaged in economic and legal work for 2 years;
7. After graduating from the second bachelor's degree or postgraduate class in non-economics and law, he has been engaged in economic and legal work for 4 years;
8. Having worked in economic law for 1 year after obtaining a master's degree in economic law;
9, after obtaining a master's degree in non-economic law, engaged in economic law work for 2 years:
10, with a doctorate in economics and law;
1 1. Before the implementation of the professional and technical qualification examination, the personnel who have been evaluated and hired for intermediate professional positions in economics, accounting, statistics, auditing and law or who have taken the national unified examination and obtained intermediate professional and technical qualifications in economics, accounting, statistics and auditing have been engaged in tax agency business for a total of 1 year.
12. According to the relevant regulations of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC), he has obtained the practicing certificate of tax agent, and although he is engaged in tax agency business, he does not meet the tax exemption conditions.
Those who meet one of the following conditions can apply for exemption from the three subjects of tax law (1), tax law (2) and financial accounting, and only take the tax agency practice and tax-related legal examination.
1, according to the relevant regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), obtained the practicing certificate of tax agent and engaged in tax agency business for 3 years;
2, according to the relevant provisions of the state, has been engaged in economy, accounting, statistics, auditing, law and other senior professional and technical positions. , engaged in tax work for 2 years.
Explanation of relevant issues in the declaration conditions:
1. The working years of "engaged in economic and legal work", "engaged in tax business", "engaged in tax agency business" and "engaged in tax work" can be calculated cumulatively, and the deadline is 200 1 year-end.
2, "engaged in tax business" refers to the specific engaged in tax collection and management, planning statistics, tax laws and regulations research, policy implementation and interpretation, tax inspection, inspection and case investigation, investigation, handling tax-related matters and specialized in tax theory research, publicity and education. "Engaged in tax agency business" refers to directly engaging in agency business in tax agencies and engaging in business work in registered tax agent management institutions. "Engaged in tax work" refers to directly engaging in tax business in tax departments or other units.
"Engaged in tax-related work" refers to engaging in economic and legal work, including economic, accounting, statistics, auditing and legal work.
Registration method:
1. Those who apply for the CPA qualification examination for the first time can purchase and collect the Registration Form, Registration Information Card and Registration Manual at the registration point on June 5438+February 65438+March (excluding weekends). Fill in the "Application Form" in accordance with the requirements of the application manual, and affix the official seal of a personnel (cadre) department (if my file is stored in the talent service center, it needs to be audited and stamped by the personnel department of the talent service center; The account organization relationship is not in this city, but if it is employed in this city, the personnel department of the employed unit shall be responsible for the examination and seal). Attached to the schedule of the declaration form is a 2-inch photo that is the same as the back page of the front form. When registering, you must hold the completed Application Form, registration information card and your ID card, and provide academic certificates, qualification certificates, professional title certificates or tax accountant practice certificates (all originals) that meet the registration requirements, and go through the registration procedures after being audited by the registration point. Those who meet the tax exemption conditions must also hold a certificate issued by the tax authorities that they have started their tax work.
Between the evidence.
2. Those who have participated in the qualification examination for certified tax agents, but have not entered the examination or failed the examination within the prescribed period of validity, need to fill in the declaration form, and go through the registration formalities with my admission ticket or notice of examination results in the previous year, ID card, and recent one-inch and two-inch bareheaded photos.
Examination subjects:
finance&accounting
Tax Law (1)
Tax Law (2)
Laws related to taxation
Tax agency practice
(2) The examination time of the CPA examination.
(a) the examination time is generally the last weekend of June every year, starting from Friday afternoon, and one subject is taken every half day, and the examination time of each subject is 150 minutes.
In 2009, the national examination time for certified tax agents was June 19, June 20 and June 2 1.
⑶ What is the CTA exam, and is it high in gold content?
The gold content is good, and the current tax voucher is still relatively easy to use, which is needed by basic firms and is also very convenient to use as a tax. If you are a certified public accountant,
Then take the cta exam again. It is good to take cta alone, which is less difficult than cpa. The annual capacity of our cpa institution is 1 10,000, and the annual capacity of cta institution is 5000. (Small institutions)
(is CTA difficult to test?
The exam is more difficult, the annual pass rate is not too high, but it is better than certified public accountants. Exemption from examination: those who have engaged in senior professional and technical positions such as economy, accounting, statistics, auditing and law and have two years' tax work experience in accordance with the relevant provisions of the state may be exempted from three subjects: tax law (1), tax law (2) and financial accounting, and only take two subjects: tax agency practice and tax-related law.
Both must be satisfied together.
5] Can a certified tax accountant pass the exam in one year?
20 16 National Certified Tax Agent Qualification Examination
Requirements for application conditions and submission of materials
First, the applicant
All People's Republic of China (PRC) citizens (including Hong Kong and Macao residents) who meet the registration requirements can sign up for the qualification examination for certified tax agents.
Second, the application conditions
1. Those who meet one of the following conditions can register for all subjects (the registration level is "Exam 5"):
(1) Economic and legal colleges and non-economic and legal colleges have been engaged in economic and legal work for six years after graduation.
(2) Having been engaged in economic and legal work for four years after graduating from a bachelor's degree in finance and economics or law or a second bachelor's degree in non-finance and law or a postgraduate class.
(3) Having been engaged in economic and legal work for two years after having obtained a second degree in economics and law or graduated from a postgraduate class, or having obtained a master's degree in non-economics and law.
(4) Having worked in economics and law for 1 year after obtaining a master's degree in economics and law.
(5) obtain a doctorate in economics and law.
(six) after graduating from a non-economic or legal university, he has been engaged in economic and legal work for eight years.
(seven) before the national professional and technical qualification examination, he has been engaged in intermediate professional positions such as economy, accounting, statistics, auditing and law, or has obtained intermediate technical qualifications such as economy, accounting, statistics and auditing, and has been engaged in tax agency business for 1 year.
2, can be exempted from some subjects (enter oneself for an examination "test 2") personnel conditions:
Those who have been employed in senior professional and technical positions such as economics, accounting, statistics, auditing and law, and have been engaged in tax work for two years, can be exempted from taking the three subjects of tax law (1), tax law (2) and financial accounting, and only need to take the two subjects of tax agency practice and tax-related law.
Third, the relevant description of the application conditions
1. The working years of "economic and legal work", "tax business", "tax agency business" and "tax work" can be calculated cumulatively.
2 "Engaged in economic and legal work" specifically includes engaging in economic, accounting, statistics, auditing and legal work.
3 "Non-economic and law" refers to other majors except economics, accounting, statistics, auditing and law.
4. "Engaged in tax business" refers to engaging in tax collection and management, planning statistics, tax laws and regulations research, policy implementation and interpretation, tax inspection, inspection and investigation, case handling and investigation, tax-related matters handling and specialized in tax theory research, publicity and education and other specific work.
5. "Engaged in tax agency business" refers to directly engaging in agency business in tax agencies and engaging in business work in registered tax agent management institutions.
6, "engaged in tax work" refers to the tax authorities or other units directly engaged in tax business.
7. Hong Kong and Macao residents who meet the registration requirements must submit a college degree or bachelor's degree certificate recognized by People's Republic of China (PRC) and the national education administrative department; Proof of years of working as an economic, legal or tax agent and Hong Kong and Macao resident identity cards.
The deadline for professional working years specified in the above registration conditions is 65438+February 3, 20071.
After obtaining the qualification, you can enter a public institution to do tax practice, you can also go to an accountant or tax agency, and you can also pass the national civil service examination and engage in tax collection and inspection in the * * * tax department.
[6] How many years does it take to take CTA?
It takes three years, usually two to three years. I'm stupid. Three years have passed. Having been engaged in economic and legal work for 4 years after graduating from a bachelor's degree or a second bachelor's degree or a graduate class in economics and law;
After you graduate from college, you have to work for four years, not two. On-site audit will depend on the time on your diploma, for example, it will take four years to apply.
(is CTA difficult? What is the passing rate of CTA exam?
As we all know, the prospects of registered tax agents are always good, and their salaries can be significantly improved after obtaining the qualification of tax injection. But there is a truth, that is, good things will not be won by everyone. If the streets are full of registered tax agents, then the gold content of tax injection will naturally not be so high. Now many people who want to take the tax note exam want to ask: Yes, it will take two or three years, so you should think carefully before taking the exam. Is it difficult to take the CPA exam? Judging from the examinations over the years, the examination difficulty of certified tax agents is higher than that of intermediate accountants, but it is not as difficult as that of certified public accountants, and certified public accountants need to spend more time. It can be said that certified tax accountant is not an easy exam. It requires you to make a reasonable and feasible study plan, thoroughly understand every knowledge point, and use various methods flexibly when strengthening memory points to avoid giving up because it is too boring. For places that are difficult for you to master, you must read back and forth, stipulate a certain amount of review every day, and work hard to implement it. What is the passing rate of CPA exam? Looking at the whole country, it is about 10% to 20%, which is higher in some areas and lower in some areas, mainly depending on the overall level of candidates. There is no limit to the number of people who pass the exam, but the passing rate is really not high. If possible, I suggest that you take professional pre-test counseling, which will definitely be good for you to successfully pass the CPA exam, because you have paid more than others and are more likely to receive returns. Think about the future high salary. This little investment is nothing at all. I wish you all a smooth pass in the note exam. Come on!
Which is better to be a certified public accountant or a certified tax accountant?
What's the difference between ACCA and CPA? What's the difference between ACCA and CPA? Which is more difficult, ACCA or CPA, and which has a higher pass rate? Gao Dun Online School I sorted out the differences and connections between ACCA and cpa. Let's take a look:
I recommend a senior from Gao Dun, who has already passed ACCA. If you don't understand anything about ACCA, you can ask her. It can not only solve the problem of ACCA test, but also the electronic version of ACCA test questions and ACCA preparation materials (click on the picture below to get it): WeChat ID:accame mengyue.
When domestic accountants compete for domestic certified public accountants (CICPA), ACCA shows people a more international and systematic financial talent certification model with its unique advantages.
First, the two goals are different. The CICPA trains certified public accountants with the goal of training professionals. The goal of ACCA is to cultivate compound senior management talents, not ordinary bookkeepers or auditors.
Second, it covers different knowledge systems. CICPA only includes five courses: economic law, tax law, financial cost management, accounting and auditing, while ACCA includes four courses: financial reporting system, auditing system, financial management system, legal system and tax system 14, which are distributed in three stages and gradually deepened, covering all subjects of undergraduate financial teaching and some subjects of postgraduate teaching.
What are the differences and connections between ACCA and CPA?
Third, the examination angle and question type are different. The AICPA focuses on the technical standards of accounting and auditing, and generally only considers financial factors. The key is to calculate quickly, accurately and accurately. The test questions are subjective and objective, and often do not require linking with reality. The standard answer is *10; ACCA takes actual cases as the background, emphasizing the ability to analyze and solve problems, and needs to comprehensively consider financial and non-financial factors. Except for the objective questions in the *9 stage, all the questions in the later stage are subjective and there is no absolute standard answer. Examiners like to see original opinions, unexpected but reasonable logical analysis, and proper connection with real life cases.
Fourth, the pass rate is different. The annual pass rate of AICPA is about 10%. Faced with so many candidates in China, examiners often put forward some off-topic and strange questions to achieve such a pass rate. The global average pass rate of ACCA is 40%-50% every year, and the pass rate of low-level subjects is higher. This is because ACCA did not deliberately control the pass rate. When students' real level reaches the passing standard, they can often pass the exam.
5. Use different languages. This is an intuitive difference between the two. Compared with CICPA in China, ACCA is all in English in terms of teaching materials, exercises and exams, so there are certain requirements for English ability to take the exams, and it is undoubtedly the international compound talents who are proficient in professional English who finally complete the ACCA exams.
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(9) Can college students take the CPA exam?
You can't.
Citizens of People's Republic of China (PRC), who abide by national laws and regulations and meet one of the following conditions, may apply to take the qualification examination for certified tax agents:
(a) to participate in all subjects of the examination registration conditions:
1. After graduating from an economic or legal college or a non-economic or legal college, he has been engaged in economic and legal work for 6 years.
2. After obtaining a double bachelor's degree in economics and law or a second bachelor's degree in non-economics and law or a graduate class, he has been engaged in economics and law for 4 years.
3. After graduating from the second bachelor's degree or postgraduate class in economics and law, or obtaining a master's degree in non-economics and law, he has worked in economics and law for 2 years.
4. Engaged in economic law work after obtaining a master's degree in economic law 1 year.
5. Get a doctorate in economics and law.
6, before the implementation of the national professional and technical qualification examination, in accordance with the relevant provisions of the state, have been evaluated and engaged in intermediate professional positions in economics, accounting, statistics, auditing and law or participated in the national unified examination, obtained intermediate professional and technical qualifications in economics, accounting, statistics and auditing, and engaged in tax agency business for 1 year.
7. After graduating from non-economic and legal colleges, he has been engaged in economic and legal work for 8 years.
What are the steps of CTA?
First of all, as long as you have a college degree or above, you can apply for a CPA, regardless of the qualification certificate.
Secondly, all People's Republic of China (PRC) citizens who abide by the law and meet one of the following conditions can sign up for the qualification examination for certified tax agents.
(a) to participate in all subjects of the examination registration conditions:
1, engaged in economic and legal work for eight years after graduation from non-economic and legal colleges.
2. After graduating from an economic or legal college or a non-economic or legal college, he has been engaged in economic and legal work for six years.
3. After obtaining a double bachelor's degree in economics and law or a second bachelor's degree in non-economics and law or a graduate class, he has been engaged in economics and law for four years.
4. Having worked in economic law for two years after graduating from the second degree or postgraduate class in economic law or a master's degree in non-economic law.
5. Having worked in economic law for one year after obtaining a master's degree in economic law.
6. Get a doctorate in economics and law.
7, before the implementation of the national professional and technical qualification examination, in accordance with the relevant provisions of the state, have been engaged in economic, accounting, statistics, auditing and legal intermediate professional and technical positions or to participate in the national unified examination, and obtained the intermediate professional and technical qualifications of economic, accounting, statistics and auditing, engaged in tax agency business for one year.
To put it bluntly, you don't need any certificates, as long as you have work experience.