Tax agents, like accounting continuing education, need continuing education if they pass the tax agent examination. The continuing education of tax agents is managed at three levels: China Tax Association, Local Tax Association and tax agency.

First, the form of tax agents to participate in continuing education

Tax agents can voluntarily choose to participate in the form of continuing education, mainly in the following forms:

(1) Various business training courses organized by China Tax Association and Local Tax Association;

(2) Distance education and training organized by the online school of China Taxation Association;

(3) Special seminars and academic reports organized by China Taxation Society or local taxation society;

(4) On-the-job diploma (degree) education of finance and taxation related majors and national vocational qualification education;

(5) Other methods approved by the local tax association.

Second, the learning style:

Tax agents can participate in distance education counseling, on-the-job academic education of related majors of China Tax Association and national vocational qualification education organized by China Tax Association online school to complete continuing education.

Third, the credit requirements:

The cumulative time for tax agents to participate in continuing education every year should be no less than 90 hours. Tax agents employed by the firm should complete the continuing education organized by China Taxation Society for not less than 32 hours each year, and tax agents and other tax-related professional service personnel not employed by the firm should be not less than 10 hours. Tax agents shall begin to participate in continuing education in the year after obtaining the professional qualification of tax agents.

Course arrangement:

Public subjects include: basic knowledge of relevant laws and regulations, theoretical policies, professional ethics, official document writing, information technology, etc. That is, tax agents and other professional and technical personnel should master.

Professional subjects include: taxation, financial accounting, finance, tax-related service business norms and other relevant professional knowledge that should be mastered in tax-related service work.

What should I do if the continuing education of non-practicing tax agents is not completed?

A tax accountant who has not completed continuing education in accordance with these Measures may submit a written application under any of the following circumstances. After being approved by the local tax accountant association, the continuing education may be postponed for one year, but it shall not affect the continuing education in the next year.

(a) stay abroad for more than half a year;

(2) Maternity leave;

(three) due to illness can not work normally for more than half a year;

(4) Other reasons recognized by local tax associations.