Tax Agent Practice: 2005 National Certified Tax Agent Qualification Examination Textbook

Author: National Certified Tax Agent Qualification Examination Textbook
Publisher:
Publishing Date: 2005-01-01
Features: Tax Agent Practice – 2005 National Certified Tax Agent Qualification Examination Designated Textbook
The certified tax agent industry is a new type of economic certification social intermediary industry that serves both the state and taxpayers, possessing dual functions of tax certification and tax services. Developing the certified tax agent industry is essential for improving the socialist market economy system and serving the national tax needs. The standardized development of the certified tax agent industry is beneficial in reducing tax collection and payment costs, standardizing tax collection and payment behaviors, improving tax quality and tax declaration accuracy, and safeguarding the legitimate rights and interests of taxpayers while protecting the state's tax interests. In recent years, China's certified tax agent industry has developed rapidly. According to authoritative statistics, since the implementation of the national unified examination in 1998, the state has conducted one unified examination annually, with a total of 7 exams held so far, attracting 1,845,523 applicants and 62,000 individuals passing the exam to obtain the certified tax agent qualification. To support relevant departments in preparing for the 2005 National Certified Tax Agent Qualification Examination and better serve candidates, we organized leaders from relevant divisions of the State Administration of Taxation, as well as experts and professors from various institutions, to revise and adjust the 2005 textbooks for each subject based on the requirements of the "2005 National Certified Tax Agent Qualification Examination Syllabus" approved by the Ministry of Personnel, combined with past examination question trends for the certified tax agent exams. For example:
- Tax Law (I) added customs duties and adjusted some content on value-added tax, consumption tax, and business tax;
- Tax Law (II) removed content on urban construction tax and education surcharge;
- Tax Agent Practice added tax level assessment and condensed the basic procedures for tax administrative litigation;
- Tax-Related Laws added the "Administrative Licensing Law," strengthened content on tax administration and tax-related crimes, and removed the "Insurance Law" and "Negotiable Instruments Law";
- Finance and Accounting emphasized accounting content while reducing financial content.
The complete set of textbooks consists of 5 volumes: Tax Law (I), Tax Law (II), Tax Agent Practice, Tax-Related Laws, and Finance and Accounting, along with 1 supplementary reference book, the 2005 National Certified Tax Agent Qualification Examination Practice Questions, totaling 6 volumes. The textbooks aim to highlight the fundamental knowledge and operational skills required of certified tax agents, with detailed and specific content, demonstrating strong authority, applicability, and practicality. They serve as essential tools for candidates preparing for the certified tax agent exam while also serving as reference materials for taxpayers to study tax laws and master tax skills.
At the time of this textbook's publication, we sincerely thank the leaders from the State Administration of Taxation and the experts and professors from relevant institutions who participated in the writing and review of the textbooks. Due to the urgency of the writing process, we kindly ask readers to point out any errors or omissions.
National Certified Tax Agent Qualification Examination Textbook Writing Group
December 2004