Must I pass the five subjects of the tax agent exam at one time
The tax agent exam needs to pass five subjects to get the certificate. The exam is difficult as a whole. For candidates, must they pass five subjects at one time when taking the exam?
Do you have to pass five subjects at one time in the Tax Agent Examination?
1. The five subjects in the tax agent examination are not required to pass at one time, and can be retained for five years after passing the single subject examination.
2. Generally speaking, examinees need to take and pass all the examinations in 5 consecutive examination years before they can obtain the certificate.
3. For those who are exempt from the examination in some subjects, they need to pass the examination in the subjects to be examined in four consecutive examination years.
What subjects are there in the Tax Agent Examination?
1. The examination subjects are divided into the following five subjects:
(1) Tax Law I
(2) Tax Law II
(3) Law on Tax related Services
(4) Finance and Accounting
(5) Tax related Service Practice.
2. Scores of various subjects and qualified score line of tax agent examination
The full score of each subject in the Tax Agent Examination is 140, and the qualified score of each subject is 84.
Validity period of tax agent certificate
In principle, the certificate of tax agent is valid for life, but it needs regular inspection. The paper certificate that the examinee has not received after passing the examination shall be kept by the examination office for 5 years. The certificate that has not been received for more than 5 years will be handed over to the Social Security Department for cancellation according to relevant regulations.
Examination method of tax agent examination
1. The closed book and computerized examination is adopted for the tax agent examination. The popular explanation is: obtain the test questions, answer them and submit the answer results at the computer terminal.
2. Candidates should present valid ID cards and examination permit cards, and can enter the examination room only after the examination staff have verified that they are correct and have passed the on-site photo taking.
Although the test is computer-based, it will not give results on the spot. The reasons are as follows:
1. The results of general national examinations should be published uniformly. Therefore, the data needs to be consolidated and reviewed in the later stage. In addition, the number of examinees is large, which may take a lot of time.
2. In order to ensure the fairness and seriousness of the examination, the examination will be reviewed after the examination to prevent speculation and cheating.