1. Persons who meet the following conditions can register for the National Unified Certified Public Accountant Examination:
(1) Support the "Constitution of the People's Republic of China" and enjoy the right to vote and be elected. The right to vote;
(2) Have full capacity for conduct;
(3) Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.
Persons under any of the following circumstances cannot register for the National Unified Certified Public Accountant Examination, and registrations that have gone through the registration procedures will be invalid:
(1) Due to criminal punishment, the punishment has been completed It has been less than 5 years from the date of the penalty decision to the date of application for registration;
(2) It has been less than 5 years from the date of the penalty decision to the date of application for registration due to the revocation of the certified public accountant certificate.
(3) Those who took the CPA exam in the previous year due to cheating and were suspended for a period that has not expired, or those who are prohibited from participating in various examinations organized by the CPA industry for life.
2. Registration conditions: Anyone who is a citizen of the People's Republic of China, abides by laws and disciplines, and meets one of the conditions in the table below can apply to take the exam for all subjects of the Certified Tax Agent Qualification.
1. After obtaining a technical secondary school degree, engage in taxation business for at least 10 years, including at least 2 years in tax agency business;
2. Obtain a patent degree from a university in economics or law , engaged in tax-related work for at least 4 years;
3. Obtained a college degree in non-economics or law, and engaged in tax-related work for at least 6 years:
4. Obtained a bachelor's degree in economics, law Bachelor's degree in law, engaged in tax-related work for at least 2 years:
5. Bachelor's degree in non-economics or law, engaged in tax-related work for at least 4 years;
6 , after graduating from a second bachelor's degree in economics or law or a graduate class, and engaged in economic or legal work for two years;
7. After graduating from a second bachelor's degree in non-economics, law or a graduate class, Engage in economic and legal work for at least 4 years;
8. After obtaining a master's degree in economics and law, engage in economic and legal work for at least 1 year;
9. Obtain a non-economic degree , after a master's degree in law, engage in economic and legal work for two years:
10. Obtain a doctorate in economics or law;
11. Before the implementation of professional and technical qualification examinations, Those who have been appointed to intermediate professional positions in economics, accounting, statistics, auditing and law in accordance with relevant national regulations or who have taken the national unified examination and obtained intermediate professional and technical qualifications in economics, accounting, statistics, auditing and auditing have been engaged in tax agency business for one year.
12. In accordance with the relevant regulations of the State Administration of Taxation, those who have obtained a tax accountant practicing certificate and are engaged in tax agency business in a tax agency do not meet the conditions for exemption from the examination.
Those who meet one of the following conditions can apply for exemption from the three subjects of "Tax Law (I)", "Tax Law (II)" and "Finance and Accounting", and only take "Tax Agency Practice" and "Taxation" Examinations on two subjects related to "Relevant Law".
1. In accordance with the relevant regulations of the State Administration of Taxation, you have obtained a tax accountant practicing certificate and have been engaged in tax agency business in a tax agency for three years;
2. In accordance with the relevant national regulations Has been appointed to senior professional and technical positions in economics, accounting, statistics, auditing, law, etc., and has been engaged in taxation work for more than 2 years.
If you want to take the exam, you can register now, and since part of the content of the two exams is repeated, you can review them together.
If you take the tax registration test, you may not be familiar with it now, but it is relatively simple and actually related to your work.
Notes on accounting, auditing, financial management, economic law, tax law
Notes on tax: Tax Law 1, Tax Law 2, tax-related laws, finance and accounting, tax agency practice
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It is more difficult to register for the exam, but it is relatively easy to register for tax. Except for tax agency practice, the other four subjects all have multiple-choice questions