On the issuance of "tax professional qualification system Interim Provisions" and "Tax Professional Qualification Examination Implement

On the issuance of "tax professional qualification system Interim Provisions" and "Tax Professional Qualification Examination Implementation Measures"

Ref: Human Resources and Social Development [2015] No. 90
Issued by: State Administration of Taxation, the Ministry of Human Resources Social Security
Date issued: 2015-11-02

Provinces, autonomous regions and municipalities and Xinjiang Production and Construction Corps, Human Resources and Social Security Department (Bureau), State Administration of Taxation and local taxation, wagons, agencies directly under the personnel department, the central management of the enterprise:
According to "the State Council on the decision to cancel a number of matters and adjustment of administrative examination and approval projects," "institutional reform of the State Council, and functional transformation program" and (Guo Fa [2014] No. 27) for the abolition of "registered tax professional qualification license and identification" requirements , tax professionals to strengthen team building, improve the quality of tax professionals, at the conclusion of the original registered tax professional qualification system based on the implementation of the human resources and Social security, State Administration of Taxation formulated the "tax professional qualification system Interim provisions" and "tax Professional qualification examination implementation Measures", is issued to you, please follow.
From the date of publication of this notice, the former Ministry of Personnel, the State Administration of Taxation "on the issuance of" registered tax qualification system Interim Provisions "notice" (ICPD [1996] No. 116), "on the implementation of the registered tax qualification examinations notice "(ICPD [1998] on the 18th)," on the issuance of <CTA qualification examination implementation Measures "notice" (ICPD [1999] No. 4) and the former Office of the Ministry of personnel, General Office of the State Administration of Taxation "About CTA qualification examination registration conditions supplementary provisions of the notice" (people do hair [1999] No. 104) shall be repealed simultaneously.
State Administration of Taxation, Ministry of Human Resources Social Security
November 2, 2015
Tax professional qualification system Interim Provisions
Chapter I General Provisions
The first to standardize tax professionals team building, improve the quality of tax professionals, in accordance with the relevant provisions of "institutional reform of the State Council, and functional transformation program" and the national vocational qualification certificate system, the enactment of this provision.
These rules shall apply to professionals engaged in tax-related services.
Third countries have set tax levels Evaluation class professional qualification system for the community to provide tax professionals the ability to evaluate the level of service, professional and technical personnel into the national vocational qualification certificate system unified planning.
Article Tax Professional Qualification Examination of the implementation of evaluation methods.
Tax English as: Tax Advisor (referred TA)
Article by tax professional qualification examinations and obtain professional qualification certificates of staff, indicated that it has engaged with professional ability and level of tax-related professional services.
Article VI of Human Resources and Social Security, State Administration of Taxation jointly responsible for the development of tax policy vocational qualification system, according to the division of responsibilities for the implementation of tax vocational qualification system guidance, supervision and inspection. National Tax Association specific vocational qualifications bear tax assessment and management.
Chapter II Examinations
Article tax unified national vocational qualifications framework, unified proposition, unified organization of the examination system. In principle, held once a year exams.
Article VIII of the National Tax Association is responsible for organizing and implementing tax professional qualification examinations. Organization Expert Committee established qualification examinations CTA career, study and formulate tax professional qualification examination subjects, syllabus, examination papers and examination standards.
Article IX of Human Resources and Social Security, State Administration of Taxation on tax professional qualification examination work of the National Tax Association and supervise the implementation of the inspection, the National Tax Association guide to determine tax professional qualification examination subjects, syllabus, examination papers and examination standards.
Article X People's Republic of China citizens to comply with state laws and regulations, abide by professional ethics, with full civil capacity, and one of the following corresponding conditions, can register for tax vocational qualifications.
(A) in economics, law, management disciplines college graduate in economics, law-related work for at least 2 years; or obtain other disciplines is a college graduate in economics, law-related work for at least three years.
(B) in economics, law, management disciplines undergraduate degree or above (degrees); or obtain other disciplines bachelor's degree in economics, law-related work for at least one year.
Article XI tax professional qualification examination, issued by the National Tax Association of Human Resources and Social Security, State Administration of Taxation producer, the National Tax Association printed with "People's Republic of China tax vocational qualification certificate" (hereinafter referred to as tax vocational qualification certificate). The certificate is valid nationwide.
Article 12 improper means to obtain tax professional qualification certificate, according to the national professional and technical qualification examinations, penalties for violating regulations.
Chapter III Professional Competence
Article XIII obtain tax professional qualification certificates personnel shall abide by the laws, regulations and industry-related tax system, guidelines and abide by professional ethics, uphold the independence, objectivity and impartiality, safeguard national interests and the principal legal rights and interests.
Article XIV obtain tax professional qualification certificates personnel shall have the following professional capacity:
(A) Tax and familiar with service-related laws, regulations and industry regulations, guidelines;
(B) have a wealth of expertise in taxation, including tax-related authentication to carry out independent, reporting agents, tax planning, commissioned to review the tax situation, including tax-related professional services work;
(C) the use of accounting and tax professional theory and method, it is preferred to complete the tax-related services business;
(Iv) Tax services independently solve the difficult problems.
Article XV obtain tax professional qualification certificates personnel shall be in accordance with the relevant provisions of the national professional and technical personnel to continue education and tax industry management, continuing education, continually updated professional knowledge, improve professional quality and operational capacity.
Chapter IV Registration
Article XVI tax vocational qualification certificate system the registration service. Tax professional qualification certificate registration services responsible for the specific work of the National Tax Association.
Article XVII Tax industry associations at all levels on a regular basis to the public registration tax professional qualification certificates, certified personnel to establish credit files, and to provide information services to society.
Article XVIII obtain tax professional qualification certificates personnel management at all levels should consciously accept the tax industry association, in violation of laws and regulations or professional ethics in their work, resulting in adverse effects, by the National Tax Association canceled register recover their professional qualification certificates to the public.
Article XIX tax industry associations at all levels of professional qualification in tax registration service work, should strictly abide by the regulations and the articles of association of the countries and industries.
Chapter V Supplementary Provisions
Article 20 Prior to the implementation of this provision, according to the original Ministry of Personnel, the State Administration of Taxation issued "on the issuance of" registered tax qualification system Interim Provisions "notice" (ICPD [1996] No. 116) provides that registration tax made vocational qualification certificate utility unchanged.
Article 21 The date of promulgation.
Tax Professional Qualification Examination Implementation Measures
The first Human Resources and Social Security, the State Administration of Taxation is responsible for the division of responsibilities in accordance with the guidance, supervision and inspection tax professional qualification examination (hereinafter referred to as CTA qualification examination) implementation.
Article 2 The National Tax Association in charge of the implementation of CTA qualification examination.
Third qualifying examination tax settings "Tax (a)", "Tax Law (II)", "tax-related services Practice", "tax-related services related to the law" and "Finance and Accounting" five subjects. Each subject test time is two and a half hours, the results out of 140 points.
Article 5-year examination results to implement a rolling cycle management approach, in successive five year examination participate in all (five) of the test subjects and qualified tax professional qualification certificates can be obtained.
As of 2015, each of the subjects in the original system documents valid qualifying result is valid postponed.
Article accord "Tax Professional Qualification System Interim Provisions" (hereinafter referred to as the "Interim Provisions") to the register condition personnel, are eligible to apply tax examination.
Article comply with the "Interim Provisions" of applicants, and have one of the following conditions are exempted from taking the appropriate subjects:
(A) Employment has economic, auditing, and other senior professional and technical positions, engaged in tax-related work for two years, can be exempted, "Finance and Accounting" subjects.
(B) have senior professional titles Employment for legal, tax-related work in two years, the exemption may be "tax-related services related to the law" subjects.
Exemption corresponding accounts officer in the registration, it shall provide appropriate documentation.
Exemption of some subjects officer shall within four consecutive annual exam by test subjects exam.
Article exam by me apply for registration in accordance with relevant regulations. Examination and registration procedures by implementing agencies specified conditions after passing the examination, issued ticket. Take the exam admission ticket and valid documents who take the exam at the specified date, time and location.
Central and State Council departments and their subordinate units, the central management of the enterprise according to the principle of territoriality who register for the exam.
Great located in the prefecture-level city on the principles of Article VIII of the test sites, colleges or schools designated entrance. If it proves necessary set up test sites in other cities, subject to the approval of the National Tax Association. On the date of the examination in principle each year in November.
Article IX adhere to the principle of separation of training and examination. Personnel who participate in examinations (including proposition, moderation and organization management, etc.) shall not take the exam, nor participate in or organize the examination content-related training. Sit personnel training adhere to the voluntary principle.
Article X implementation of the examination bodies should strictly enforce the rules and regulations of the examinations, the examination comply with work discipline, really good job security and confidentiality of examination papers from the life of the system to use other aspects, to prevent leaks.
Article 11 in violation of exam work discipline and related provisions, in accordance with the national professional and technical personnel qualification examination malpractices deal with regulations.