What are the questions of the Certified Tax Agent Examination
The qualification examination for tax agents and tax agents includes five subjects: Tax Law (I), Tax Law (II), Tax related Service Practice, Tax related Service Related Law and Finance and Accounting. The examination time for each subject is two and a half hours, and the full score is 140 points.
Examination questions of various subjects of certified tax agent:
(1) Tax law (I), tax law (II), and financial and accounting examination questions are divided into four categories, namely, single choice questions, multiple choice questions, computer questions, and comprehensive questions.
(2) There are three types of questions about the laws related to tax related services, namely, single choice questions, multiple choice questions, and comprehensive questions.
(3) There are four types of questions in tax related service practice, single choice questions, multiple choice questions, short answer questions, and comprehensive questions.
The qualified score of tax agent in each subject is 84. The examination results shall be subject to the rolling management method of five years as a cycle. If you take all (5) subjects in five consecutive examination years and pass the examination, you can obtain the professional qualification certificate of tax agent. Personnel exempted from examination in some subjects must pass the examination in the subjects to be examined within 4 consecutive examination years.