The types of questions of the tax agent's "Finance and Accounting" are single choice questions, multiple choice questions, calculation questions and comprehensive analysis questions. The full score of the examination in this subject is 140 points, the passing score is 84 points, the length of the examination is 150 minutes, and the examination method is closed book, computer based.
There are five subjects in the tax agent examination, and the other four are Tax Law (I), Tax Law (II), Law on Tax related Services, and Tax related Service Practice. The examination system of unified national outline, unified proposition and unified organization shall be implemented, and it shall be held once a year in principle.
Tax agent refers to the professional and technical personnel who have passed the national unified examination for tax agents, obtained the certificate of tax agent, registered and engaged in tax related authentication and tax related service activities.
?