Processing Authority:
Application
Formalities:
(I) Presenting the application form for practicing
registration of the certified tax accountants;
(II) Presenting both
original and xerox copy of the Certificate of Practicing Qualification of
Certified Tax Accountants of the People's Republic of China, the Certificate of
Non-Practicing Registration of Certified Tax Accountants of the People's
Republic of China, and the Identity Card of Resident of the People's Republic of
China;
(III) Presenting the certification evidencing the straight two
years professional tax proxy business and the capacity of independent practice
issued by the certified tax accountant firm;
(IV) Presenting the summary
of the personal business operation; and
(III) Presenting two
1-inch-sized (colour or black-and-white) and one 2-inch-sized colour recent
photos of the applicant.
Processing Procedures: Shanghai Administration
Center of Certified Tax Accountants will, within 30 days upon receipt of the
aforesaid materials presented by the applicant for the practicing registration,
complete the review whereof, and issue the Certificate of Practicing
Registration of the Certified Tax Accountant of the People's Republic of China
to those who meet the due requirements, or inform those who fail to pass the
review in writing.
Processing Basis: Notice of State Administration of
Taxation on Print and Distribution of "Interim Rules for Administration of
Registration of Certified Tax Accountants" (Guo Shui Fa [1999] No.
79)
Qualified Application Subject: The applicant
shall:
(I) observe disciplines and laws and scrupulously abide by
professional ethics;
(II) have acquired to the Certificate of Practicing
Qualification of Certified Tax Accountants of the People's Republic of China or
the Certificate of Non-Practicing Registration of Certified Tax Accountants of
the People's Republic of China;
(III) be under 70 years in age, healthy
in physical condition, and able to conduct the normal work at as a certified tax
accountant;
(IV) have been engaging in the professional tax proxy
business for more than two years; and
(V) have obtained approval by the
affiliated certified tax accountants firm via assessment. |
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