Registered national certified tax accountant 20 1 1
I. Registration, Examination Time and Subjects
Registration time: 201165438+1October 4 to 2011February/8.
Examination time: 2011June 17- 19.
June 17, from 2 pm to 4: 30 pm, take the financial accounting test;
June 18, 9: 00 am-11:30, tax law test (1);
2: 00-4: 30 pm Tax Law Examination (II);
On June 19, 9: 00 am-11:30 am, take an examination of tax-related laws;
2 pm to 4: 30 pm
Quasi-two, the conditions for applying for some subjects and the conditions for exemption from examination
(1) Registration conditions for registered tax agents
Citizens of People's Republic of China (PRC), who abide by the law and meet one of the following conditions, may apply for the qualification examination for certified tax agents:
1. Economic and legal colleges and non-economic and legal colleges have been engaged in economic and legal work for six years after graduation; After graduating from non-economic and legal colleges, he worked in economics and law for 8 years.
2. Having obtained a bachelor's degree in economics and law or a second bachelor's degree in non-economics and law, and having been engaged in economic and legal work for 4 years after graduation from a postgraduate class.
3. After graduating from the second bachelor's degree or postgraduate class in economics and law, or obtaining a master's degree in non-economics and law, he has worked in economics and law for 2 years.
4. Engaged in economic law work after obtaining a master's degree in economic law 1 year.
5. Get a doctorate in economics and law.
6. Before the implementation of the national professional and technical qualification examination, those who evaluated and hired intermediate professional positions in economics, accounting, statistics, auditing and law, or participated in the national unified examination and obtained intermediate professional and technical qualifications in economics, accounting, statistics and auditing, and engaged in tax agency business for 1 year, can sign up for all subject examinations of registered tax agents.
According to the document (2004) 107 issued by the former General Office of the Ministry of Personnel and the General Office of State Taxation Administration of The People's Republic of China, Hong Kong and Macao residents who meet the above registration conditions can also register for the qualification examination of certified tax agents. When organizing registration, all localities must collect information such as nationalities and regions, and mark them separately.
(2) Exemption conditions for certain subjects
1. Senior professional and technical positions such as economy, accounting, statistics, auditing and law. He has been appraised and hired according to the relevant provisions of the state and has been engaged in tax work for two years. They can be exempted from the three subjects of tax law (1), tax law (2) and financial accounting, and only take the tax agency practice and tax-related laws.
2. According to the document number. No.2009115 issued by Ministry of Human Resources and Social Security General Office, State Taxation Administration of The People's Republic of China General Office of People's Republic of China (PRC), March 3, 20091Before that, Hong Kong residents who became full members of the Hong Kong Institute of Certified Public Accountants were exempted from taking the financial accounting subjects and only took the tax law (I) and.
Third, the registration procedure.
20 1 1 annual national qualification examination for certified tax agents is conducted by online registration, on-site qualification examination and on-site confirmation of registration procedures.
(1) Applicants log on to Chengdu Personnel Examination Network (www.cdpta.gov.cn), carefully read relevant documents, understand relevant policies, regulations and precautions, and then register according to the network prompts; Upload photos. Candidates should upload photos according to the network prompts. The photo is a recent bareheaded photo of the candidate. The file format is JPG format, and the size should be less than 20K. Chengdu Personnel Testing Center conducts online audit according to the quality of photos transmitted by candidates, and puts forward audit opinions within 1 working days after applicants register. If the photo quality is unqualified, the applicant shall re-upload it as required.
(2) Candidates who have passed the photo quality examination shall truthfully and accurately fill in the registration form of 20 1 1 National Certified Tax Agent Qualification Examination. (In previous years, please carefully check and fill in the file number. The national certified tax agent qualification examination implements a rolling management mode, and the file number is the basis for the rolling management of results. If you fill in the file number incorrectly, you will not be able to manage the exam results in previous years at your own risk. If the applicant conceals relevant information or provides false materials, all the consequences arising therefrom shall be borne by the applicant himself.
(3) Examination of registration qualifications. During the registration period, applicants can print the registration form of 20 1 1 National Certified Tax Agent Qualification Examination online. After being audited, signed and sealed by the unit, I will go to Chengdu Personnel Testing Center for qualification review and registration confirmation with my education, degree certificate and relevant working years, and the original and photocopy of my ID card. In previous years, applicants can complete the registration procedures through online payment without the signature of the unit; If there are no online payment conditions, you can register on the spot with the registration form and the admission ticket. The qualification examiners should clearly sign the examination opinions and signatures on the application form, so that whoever examines is responsible and who is responsible for problems. Those who provide false certificates or obtain the examination qualification by other improper means, and those who do not strictly abide by the registration conditions or assist others to obtain the examination qualification by improper means shall be dealt with severely according to the Provisions on Handling Disciplinary Acts in the Qualification Examination for Professional and Technical Personnel (Order No.3 of the Ministry of Personnel). Chengdu Personnel Testing Center Address: Floor 2, No.56 South Street, Chengdu Tel: 028-86 150248.
Fourth, the charging standard
According to the Notice of the National Development and Reform Commission and the Ministry of Finance on Re-approving the Examination Fees of Personnel Examination Center and Related Issues (NDRC Price [2004]1KLOC-0/08No.) and Document No.237 of the Provincial Price Bureau, the registration fee for the qualification examination of certified tax agents is 56 yuan per person and subject.
Verb (abbreviation of verb) matters needing attention
(a) the national certified tax agent qualification examination results are divided into two management modes: rolling and non-rolling. Examination of five subjects and four subjects is a rolling management mode, that is, all subjects have passed the examination for three consecutive years, and the qualification certificate can only be obtained after passing the examination; Four-subject examination refers to the qualification certificate only after passing the examination of the examination subjects and passing the examination in two consecutive examination years. The second subject (tax agency practice, tax-related laws) is a non-rolling management mode, that is, the second subject must pass the examination and pass the examination within one examination year before obtaining the practice qualification certificate.
(2) The four subjects of finance and accounting, tax law (1), tax law (2) and tax-related law are all objective questions, and they are all answered on the answer sheet, while the subject of tax agency practice is subjective and answered on the special answer sheet. As this course is computer network marking, please be sure to remind candidates before the exam: 1. Read the instructions carefully before answering the questions (the first page of the answer sheet); 2. Answer with black ink pen and 2B pencil; 3. Answer the question number and area specified on the answer sheet.
Research printing time: 20 1 1,1June 3 to1June 6 (failure to print within the time limit is considered as abandonment).