Certified tax agents are divided into four grades, namely, super certified tax agents, first-class certified tax agents, second-class certified tax agents and third-class certified tax agents.

One or three registered tax agents shall meet the following conditions:

Certified tax agents who have passed the annual inspection and assessment of local certified tax agents associations (hereinafter referred to as local tax associations).

Two, two registered tax agents should meet the following conditions:

1, obtained the third-class registered tax agent level for more than two years;

2. The individual's performance in the last year has reached more than 2 times of the per capita contribution of registered tax agents in the national tax injection industry;

3, by the local tax association annual inspection;

4. Certified tax agents who have passed the training examination of China Taxation Association and passed the examination of local taxation association.

Three, a registered tax agent should meet the following conditions:

1, bachelor degree or above, or two-level registered tax agent for more than two years;

2, personal annual performance reached more than 6 times the per capita contribution of the national tax industry registered tax agents in the previous year;

3. I have worked as the project leader of tax-related services and tax-related certification business in large enterprises, with strong practical operation ability and certain academic research results of tax injection;

4, by the local tax association annual inspection;

5. Certified tax agents who have passed the training, examination and assessment of China Taxation Association.

Four, special registered tax agents should meet the following conditions:

1, obtaining the level of first-class certified tax agent;

2. Submit an academic paper (not less than 5000 words) on the development of the industry and pass the thesis defense;

3. Pass the foreign language exam.

In addition, if the annual operating income of a tax agency reaches 50 times and 10 times of the national average contribution, its director can declare the level of first-class registered tax agent and second-class registered tax agent respectively, without taking training and examination, and obtain the corresponding level after passing the examination.

If the annual operating income of provincial branches and subsidiaries reaches 5 times or more than 6 times of the national average contribution 1.5, their directors can declare the level of first-class certified tax agent and second-class certified tax agent respectively, without taking training and examination, and obtain the corresponding level after passing the examination.