The lowering of the registration threshold is the most grounded place for the reform of tax agent examination, and it is also conducive to the employment of college graduates and the cultivation of industry reserve talents. Graduates with bachelor degree or above in economics, law and management, whose working experience has been cancelled, can sign up for the professional qualification examination of tax agents in the year of graduation; The working years of undergraduate graduates from other disciplines have been reduced from 4 years to 1 year. The working years of economic, legal and management graduates have been reduced from 6 years to 2 years; The working years of graduates from other disciplines have been reduced from 6 years to 3 years.
The original on-site qualification examination at the registration stage was changed to online preliminary examination, and the on-site final examination was conducted before issuing the certificate, which reduced the burden on candidates. In addition, the examination method was changed from the original written test to the computer test, all of which were multiple-choice questions.
The examination time was changed from June to 165438+ 10, which is convenient for practitioners to prepare for the exam. Considering that 20 15 is a transitional period between the old and new exams, in order to give candidates more time to review and prepare for the exam, the time for the 20 15 tax professional qualification exam is set as February 27-28, 20 16. The examination time of 20 16 is still 1 1 month.
The validity period of examination results is extended from 3 years to 5 years, and the validity period of exemption personnel is 4 years. By the end of 20 15, the validity period of all subjects whose original certified tax accountant qualification examination results are within the validity period stipulated in the original system documents will be postponed, that is, the new measures will be implemented on 20 13 and 20 14.