A. Has the tax accountant participated in continuing education that can deduct accounting?

Chapter IV of Regulations on Continuing Education of Accountants

Seventeenth accounting personnel to participate in continuing education to take the credit system management, to participate in continuing education to get no less than 24 credits each year.

Article 19, paragraph 2, If you take the professional and technical qualification examination of accounting and auditing and the examination of certified public accountants, certified asset appraisers and certified tax agents, you will be converted into 24 credits for each subject you pass.

B. Certified tax agents need to pay for continuing education.

V. Fees and payment methods

(1) charging standard

1. Certified tax agents who use the safety disk are free.

2. Business Assistant: 100 yuan/person/year.

3. Non-practicing certified tax agent who does not work in the firm: 200 yuan/person/year.

(II) Payment method: Please log on to the online school of China Taxation Institute (cctaa-wx.cn), click on the "Frequently Asked Questions" column on the left side of the home page, and refer to the "20 14 Purchase Guide for Continuing Education Courses for Business Assistants and Non-practicing Certified Tax Agents".

C. how is the continuing education of registered management tax agents carried out?

Since the second year of obtaining the professional qualification of CMTA, CMTA members must attend CMTA continuing education courses stipulated by CCMTA AA Association every year for at least 30 hours. CMTA members can log on to the CMTA continuing education online school designated by CCMTA AA Association-China Taxation Online School for online learning, and the CMTA continuing education course will be one of the important assessment indicators for the annual inspection of CMTA.

D. Do non-practicing certified tax agents need annual inspection?

According to the relevant provisions of the Administrative Measures for Continuing Education of Tax Agents in 20 19 (revised in 20 19), non-practicing registered tax agents are not required to have annual inspection, but they need to participate in continuing education.

1, tax agents should begin to participate in continuing education in the year when they obtain the professional qualification of tax agents.

2 tax agents to participate in continuing education time should be not less than 90 hours a year. 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.

3, refused to accept continuing education, announced to the public by the local tax association, and copied to the provincial tax authorities, credited to the personal credit files of tax-related service employees.

4. If the tax accountant fails to complete the continuing education hours as required or the continuing education records are false, the local tax association will instruct him to make up the continuing education hours specified in the previous year in the next year.

5. These Measures shall come into force as of February 1 day, 2065.

E. Should certified tax agents continue their education and training every year?

A certified tax accountant should have the corresponding professional quality, professional skills and professional ethics. Participating in continuing education is the right and obligation of a certified tax accountant, which should run through his whole career.

The local tax association shall be responsible for the continuing education and training of registered tax agents in the region, and formulate the measures for continuing education and training in the region and the annual education and training plan; Organize the director and relevant personnel to participate in various trainings organized by China Taxation Association; Professional training for employees below the director and department manager of the firm; Summarize and promote the experience of education and training in this region, and inspect and evaluate the education and training work of the firm.

F. Do tax agents continue their education every year?

The results of the CPA qualification examination are managed in a rolling way, that is, those who pass five subjects must pass all subjects in three consecutive examination years before they are qualified; Those who meet the requirements for exemption and have passed two subjects (Tax Agency Practice and Tax-related Law) must pass the exam in the same year. One subject of financial accounting is exempt from examination, and those who take four subjects (Hong Kong residents) must pass the examination of this subject for two consecutive examination years and pass the examination before they can obtain the qualification certificate of certified tax agent.

A certified tax accountant should have the corresponding professional quality, professional skills and professional ethics. Participating in continuing education is the right and obligation of a certified tax accountant, which should run through his whole career.

The local tax association shall be responsible for the continuing education and training of registered tax agents in the region, and formulate the continuing education and training measures and annual education and training plans in the region; Organize the director and relevant personnel to participate in various trainings organized by China Taxation Association; Professional training for employees below the director and department manager of the firm; Summarize and promote the experience of education and training in this region, and inspect and evaluate the education and training work of the firm.

G.20 18: can I be exempted from continuing education if I have passed the two courses of tax agents?

Generally speaking, when you get the junior accounting title, you can continue your education without taking the test.

The regulations in each province are different. Candidates are advised to call the local finance bureau for telephone consultation.

Most local finance bureaus will stipulate that qualified junior general or single-subject candidates can be included in the continuing education credits of accountants in that year. However, there are also some areas that don't look at the primary achievements of the year, and they must continue their education regardless of whether they are qualified or unqualified.

H. How do tax agents continue their education?

Continuing education of certified tax agents can be divided into full-time and part-time education:

First, the ways of full-time continuing education include:

1, various training programs, seminars, etc. organized by China Taxation Institute and local associations;

2. Relevant seminars organized or recognized by China Taxation Institute and local associations;

3, China Taxation Association designated institutions to learn professional knowledge.

Two, part-time continuing education methods include:

1, professional seminars, experience exchange and job training organized by the firm itself;

2. Accept part-time professional education such as correspondence, evening university and distance education.

Professional and technical personnel to participate in continuing education time should be not less than 90 hours a year, of which professional subjects are generally not less than two-thirds of the total hours.

(8) Tax-injected continuing education to expand reading:

The necessity of continuing education:

1. If a certified tax agent fails to act as an agent in accordance with the provisions of the entrustment agreement or acts as an agent in violation of the provisions of tax laws and administrative regulations, the tax authorities at or above the county level shall impose a fine in accordance with the relevant provisions and investigate the corresponding responsibilities.

2. Where a certified tax agent violates these provisions and engages in agency activities for more than two times in a fiscal year, the administrative agencies of certified tax agents in provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans shall stop engaging in tax agency business for more than one year.

3. If a certified tax accountant knows that the entrusted matters are illegal but still carries out agency activities or knows that his agency behavior is illegal, the certified tax accountant management institutions of provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning shall cancel his qualification as a certified tax accountant, withdraw his practicing qualification certificate, prohibit him from engaging in tax agency business, and file with the issuing authority.

First, do you want to continue education after the tax accountant exam? When and where do you want to continue your education?

The measures for the administration of continuing education of tax agents of China Taxation Association are as follows:

Article 4 A tax agent shall begin to participate in continuing education in the year when he has obtained the professional qualification of tax agent, and complete the required class hours within the specified time, so as to ensure that his professional knowledge is constantly updated and his ability is constantly improved.

Eleventh tax agents can voluntarily choose the form of continuing education.

(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;

(five) other ways approved by the local tax association.

Twelfth tax agents to participate in continuing education time not less than 90 hours a year, professional subjects are generally not less than two-thirds of the total hours.

Article 13: Tax agents who work in the firm must complete the continuing education organized by China Taxation Institute for at least 32 hours each year, and tax agents and other tax-related professional service personnel who do not work in the firm must have at least 10 hours.

Specific requirements: Notice on printing and distributing the Administrative Measures for Continuing Education of Tax Agents (revised 20 19).

2. When is the registration time for tax agents in 2020?

At present, the registration time of tax agents in 2020 has not been announced. I have compiled the registration time of tax agent examination from 20 17 to 20 19 for your reference.

20 17 the registration time for tax agents is from 9: 00 on April 20th to 8: 00 on June 20th/kloc-0.

20 18 the registration time for tax agents is from 9: 00 on April 20th to 8: 00 on June 20th/kloc-0.

The registration time for 20 19 is from 9: 00 on April 22nd to 8: 00 on June 20th/kloc-0.

According to the registration time from 20 17 to 20 19, the registration time for the 2020 tax agent examination may be from the end of April to the middle and late June. If friends want to apply in 2020, they can study in advance and buy themselves more time to prepare tax agents.

Three, the tax agent examination registration conditions

At present, the registration conditions for tax agents in 2020 have not been announced, and Xiaoao has compiled the registration conditions for 20 19 students.

People's Republic of China (PRC) citizens, who abide by national laws and regulations, abide by professional ethics, have full capacity for civil conduct, and meet one of the following corresponding conditions, can sign up for the professional qualification examination for tax agents:

Obtained a college degree in economics, law and management, and engaged in economic and legal related work for 2 years; Or obtain a college degree in other disciplines and have been engaged in economic and legal related work for 3 years.

Bachelor degree or above in economics, law and management; Or obtain a bachelor's degree in other disciplines and engage in economic and legal related work for 1 year.

Those who have been disqualified from the previous year's examination due to violation of discipline and discipline may not register.

I hope my answer can help you. When you encounter problems in your study, you can use APP Youtibao to inquire about the questions and answers of the continuing education exam.

J. Do tax agents need to attend continuing education every year?

A certified tax accountant should have the corresponding professional quality, professional skills and professional ethics. Participating in continuing education is the right and obligation of certified tax agents, which should run through the whole career of certified tax agents.

The local tax association shall be responsible for the continuing education and training of registered tax agents in the region, and formulate the continuing education and training measures and annual education and training plans in the region; Organize the director and relevant personnel to participate in various trainings organized by China Taxation Association; Professional training for employees below the director and department manager of the firm; Summarize and promote the experience of education and training in this region, and inspect and evaluate the education and training work of the firm.