On the whole, the difficulty of the tax agent examination is slightly higher than that of the intermediate accountant. The examination subjects of the tax agent include 5, which should be passed within 5 years. The examination subjects of the intermediate accountant include 3, which also need to be passed within 5 years. Moreover, the content of the tax agent examination is more difficult and the scope of the examination is more extensive. It can be seen that the pressure of preparing for the examination and the difficulty of the examination are relatively large for the tax agent.
Comparison of examination difficulty between tax agent and intermediate accountant
（1） Examination subject comparison
1. There are five subjects in the Tax Agent Examination, namely, Tax Law I, Tax Law II, Law on Tax related Services, Finance and Accounting, and Tax related Service Practice. All candidates need to pass the examination within five years.
2. There are three subjects in the intermediate accounting exam, namely, Intermediate Accounting Practice, Financial Management and Economic Law, which require candidates to pass all of them within two years.
（2） Examination content comparison
1. Taxpayers pay more attention to tax. Tax I, Tax II and Tax Substitution are all tax tests, which are much more detailed than the tax laws in the notes, and these are only a small part of economic law in intermediate accounting.
2. The content and difficulty of the financial affairs of the tax agent is similar to that of the accounting and the accounting practice of the intermediate accounting.
3. The tax assessor seldom examines the financial part, but there is a separate subject in the intermediate accounting.
4. The legal examination of tax assessors involves civil law, criminal law, administrative law, economic law, commercial law, civil litigation, criminal litigation, administrative litigation and other aspects, while the intermediate accounting examination is about economic law and some tax laws.
To sum up, the difficulty of tax agent is greater than that of intermediate accountant.
