What Does a Certified Tax Accountant Do?

Registered tax accountants refer to professional and technical personnel engaged in tax agency activities who have passed the unified national examination, obtained the "Certified Tax Accountant Practice Qualification Certificate", and are registered. CTA (Certified Tax Agents) is a Chinese qualification examination.

Basic Information

Chinese name

Certified Tax Agents

Foreign name

Registered tax

Attributes

The qualification

Occupation

Tax accountant

Function

Tax agent

status quo

cancel

Cancellation time

August 12, 2014

organization

State Administration of Taxation and Ministry of Human Resources and Social Security

(I) Specificity of subject qualification

As an agent, you must be a registered tax accountant and tax accountant firm that has been approved to practice as a tax agent. The party acting as the agent must be a taxpayer or withholding agent with a tax liability or withholding tax obligation.

(2) Fairness of agency activities

(Three) legally binding

(4) Knowledge and professionalism of practice activities

(5) Certainty of Practice Content

Registered tax accountants may not represent administrative functions that should be exercised by tax authorities.

(six)

In order to strengthen the industry supervision of registered tax accountants, the State Administration of Taxation has recently promulgated the Interim Measures for the Administration of Registered Tax Accountants (hereinafter referred to as the "Measures"), which will be implemented as of February 1, 2006.

It is understood that since the implementation of the registered tax accountant qualification system in China in 1996, the national unified examination of registered tax accountant qualifications has been held eight times, and a total of 66,849 people have obtained registered tax accountant practice qualifications. As of the end of October 2005, there were 2,926 tax accounting firms nationwide, with nearly 100,000 employees. However, the entire industry is still in the early stages of development, and the implementation of management systems, organizations, and supervision cannot fully meet the requirements of the transformation of the socialist market economic system and tax collection and management models, and it is urgently needed to be standardized.

The Measures are divided into eight chapters and forty-nine articles, which specifically include: general rules, the qualification examination and registration of registered tax accountants, the rights and obligations of registered tax accountants, the scope of business and rules, tax accountants firms, the registered tax accountants association, Penalties and supplementary provisions. The relevant person in charge of the State Administration of Taxation said that compared with the "Temporary Provisions on the Qualification System of Registered Tax Accountants" currently based on the registered tax accountant industry, the Measures have the following characteristics:

The first is to distinguish the respective responsibilities and corresponding responsibilities of tax authorities and tax accounting firms. The Measures stipulate: "Tax authorities at all levels shall support the practice of registered tax accountants and tax accountant offices in accordance with the law, and provide tax policy information and business guidance in a timely manner. Tax authorities shall accept tax-related service businesses undertaken by tax accountant offices. Tax accounting firms shall, in accordance with relevant regulations, engage in taxation verification reports issued by tax-related certification businesses, and tax authorities shall recognize their tax-related verification functions; tax accounting firms and registered tax accountants shall bear legal responsibility for their certification reports and other professional behaviors; Tax authorities should strengthen the supervision and inspection of the practice of tax accountants' offices and registered tax accountants. "

The second is to clarify the nature, legal status and role of tax firms. Taking into account the requirements of the opening of the tax service industry in the future and the characteristics of the tax-related certification function of registered tax accountants, the provisions of the Measures for registered tax accountants to do business are tax-related certification business and tax-related service business.

Thirdly, it is determined that the registered tax accountant can undertake the following tax-related certification business: "Certification of corporate income tax settlement and payment of tax declarations, certification of corporate compensation for losses and property losses before taxation, and other tax-related regulations prescribed by the State Administration of Taxation and the Provincial Taxation Bureau Assurance business. "

The fourth is to provide regulations on penalties for professional ethics, internal management issues of registered tax accountants and tax accountant offices, and illegal acts in the process of tax-related certification and services. It is also determined that the daily management rights (such as filing, change, cancellation) of registered tax accountants and tax accountants' offices shall be exercised by the registered tax accountant management center, and major matters involving penalties and approvals shall be exercised by tax authorities.

Provisional regulations for the qualification system of registered tax accountants:

(Released by the Ministry of Personnel and the State Administration of Taxation [No. [1996] 116 on November 22, 1996)

Measures for the Administration of Continuing Education of Registered Tax Accountants

Article 1 In order to comprehensively improve the overall quality of registered tax accountants and ensure the quality of their practice, these measures are formulated in accordance with the "Articles of Association of Chinese Registered Tax Accountants" and "Interim Provisions on the Qualification System of Registered Tax Accountants".

Article 2: Registered tax accountants are professional and technical personnel who safeguard national tax benefits and taxpayer rights and accept entrustment to engage in tax-related services and tax-related certification in accordance with the law. Therefore, registered tax accountants must have a high level of practice, and continuous education should run through Registered Tax Accountant throughout his career.

Article 3 These measures apply to registered tax accountants and non-practice registered tax accountants, as well as employees working in tax accountant offices (hereinafter referred to as offices).

Article 4 In order to strengthen the continuing education and training work, it is necessary to establish a three-level education and training system of the Chinese Association of Certified Tax Agents (hereinafter referred to as the China Taxation Association), local associations and offices.

The China Taxation Association is responsible for organizing the continuing education and training of registered tax accountants nationwide, formulating national vocational continuing education training systems, methods, and medium- and long-term plans, uniformly compiling national education and training outlines, compiling or selecting teaching materials, and conducting teacher training. Established office directors and deputy directors training and rotation training of executives, as well as special training with national hotspots and difficult issues, summarize and exchange the experience of education and training work of local associations, and guide the education and training of local associations, Organize nationwide continuing education inspections and assessments.

Local associations are responsible for continuing education and training of registered tax accountants in the region, formulating vocational continuing education training methods and annual education and training plans in the region, conducting professional knowledge training for practitioners below the director of the office and department managers, summarizing exchanges and promoting education in the region Training work experience, check and evaluate the education and training work of the firm.

The firm is responsible for formulating the education and training plan for the practitioners of the firm. In addition to organizing practitioners to participate in various trainings organized by the China Taxation Association and local associations, the establishment and improvement of job training and daily learning systems, and the development of professional knowledge and skills training, make the firm Become a learning organization of continuous improvement and innovation.

Article 5 The content of continuing education includes: adapting to the needs of practice and related professional knowledge and professional skills in the practice process of registered tax accountants; moral education and integrity education.

Article 6 The methods of continuing education for registered tax analysts are divided into two types: part-time and non-part-time.

Continuing education methods include:

(1) Various training and seminars and other training programs organized by the China Taxation Association and local associations;

(2) Relevant special seminars organized or recognized by the China Taxation Association and local associations;

(3) The training courses of colleges and universities designated by the China Taxation Association to learn professional knowledge.

Non-delivery continuing education methods include:

(1) Professional seminars, experience exchanges and job trainings organized by the firm;

(2) Receive non-departure professional education such as correspondence education, night university, and remote education.

Article 7 The total number of part-time and non-part-time employees who receive continuing education and training each year shall not be less than 72 hours. The China Taxation Association is responsible for training no less than 2,000 person-days per year for directors, and no less than 6,000 person-days for key practitioners per year; local taxation associations not less than 3 days per person for practicing registered tax accountants, a total of many in the country In 75,000 person days (including video).

Article 8 The China Taxation Association issues an annual registered tax instructor continuing education and training plan to the country at the beginning of each year, and makes specific arrangements for the main content of training and study requirements.

Article 9 Local associations are responsible for the specific implementation of the continuing education and training of registered tax accountants. Local associations shall, in accordance with the requirements of these Measures, entrust specialized agencies or assign special persons to be responsible for continuing education and training. Each office should have a person responsible for this work.

Article 10 For various training and seminars organized by the China Taxation Association, local associations and offices shall select qualified personnel to participate and organize feedback work to expand the effectiveness of training.

Article 11: The local association establishes a file for off-the-job training for each registered tax accountant, and the Taxation Association sets up a column of "Continuing Education Status" in the membership card. Release training records are valid only when stamped by the China Taxation Association or the local association.

Non-off-the-job training is recorded in the training file of the firm where the firm is located. At the end of the year, the firm issues a training certificate to the local association where it is located.

Article 12 The registered tax accountant shall present his membership card and provide continuing education records during the annual inspection. The registered tax accountant failed to complete the continuing education task for no reason, or the continuing education record is not true. The local association issued a warning notice to the member and recorded it, asking him to make up the next year's continuing education hours in the next year.

Article 13 A registered tax accountant who fails to complete the continuing education task as required may submit a written application and may be postponed for one year after approval by the local association, but shall not affect the completion of the continuing education task in the next year:

(1) Having worked abroad for more than half a year;

(2) taking maternity leave;

(3) Being unable to practice normally due to illness for more than half a year;

(4) Other unexpected causes.

Article 14 Local associations shall inspect the continuing education and training of registered tax accountants in accordance with the provisions of these Measures, and the China Taxation Association will conduct random inspections of the continuing education and training of local associations.

Article 15 The textbook fee, classroom space fee, and teacher lecture fee required for the continuing education training courses organized by the China Taxation Association and local associations shall be paid in the membership fee and shall not be collected from the students in various names.

Article 16 Implementation and inspection of continuing education

All local associations and offices shall implement and inspect the continuing education and training of registered tax accountants in accordance with the provisions of these Measures.

The inspection includes: Source: Exam outline

(1) Implementation of the continuing education and training system and plan for registered tax accountants;

(2) Whether the selection of continuing education training materials, the setting of course content, the selection of training personnel, and the arrangement of training time are in line with actual needs and whether they help improve the professional level of the trainees;

(3) Whether the quality of the training meets the expected requirements, whether the teaching plan is completed, and whether the training evaluation standards are appropriate.

For those who have not completed the training plan according to the prescribed time and content, the following measures shall be taken:

Make-up lessons within a specified period, and those who cannot participate in off-the-job training should complete the prescribed training content and time online.

Article 17 Training for non-practicing members to practising members

Non-practicing members should participate in the skills training and ethics and integrity training of the China Taxation Association and local associations when they first become practicing members.

Article 18 Other employees of the firm engaged in tax-related services and tax-related certification shall actively participate in continuing education and training in accordance with the requirements for registered tax accountants.

Article 19 These Measures shall be implemented as of August 1, 2009 (the original Measures shall be abolished).