Tax Law II, the title of tax agent, mainly focuses on income tax, including enterprise income tax, individual income tax, international tax, stamp tax, property tax, vehicle and ship tax, deed tax, urban land use tax, farmland occupation tax and ship tonnage tax.
The examination subjects of tax assessors include Tax Law (I), Tax Law (II), Law on Tax related Services, Finance and Accounting, and Tax related Service Practice. The total score of the five subjects is 140, and the qualification standard is 84. The examinees should pass the examinations of all subjects in five consecutive years and obtain the Professional Qualification Certificate of Tax Agents.
The tax agent examination adopts a closed book and computerized examination mode, that is, the examinee needs to obtain the test questions, answer them and submit the answer results at the computer terminal.
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