What is the difference between Payroll Accountant Level 1 and Payroll Accountant Level 2?

Payroll Accountants. The differences between Level 1 and Level 2 are as follows:

1. The first-level salary and tax accountant certificate is mainly applicable to enterprises and institutions.

Person in charge, Human Resources Department.

General Manager, General Manager of Finance Department, etc. Level 2 is mainly applicable to managers of human resources departments or finance departments of enterprises and institutions.

2. The first level of payroll and tax accountant requires a college degree.

Chairman, general manager, legal person, shareholder, vice president or director or manager of multinational corporations, large and medium-sized state-owned enterprises with 8 years of work experience, including more than 5 years of management experience. Payroll Accountant Level 2.

It is required to obtain a college (higher vocational) degree certificate and have been engaged in salary and tax work for more than 3 years.

3. The first level of payroll tax accountant requires a bachelor's degree or above to obtain a human resource manager.

or obtain an international certified public accountant (tax accountant.

Financial Manager) Advanced Certificate in Comprehensive Ability Level Examination, or obtain Certified Public Accountant, Tax Accountant, Senior Accountant.

ACCA, AICPA for 5 years, or obtained CMA, CIMA, Intermediate Accountant.

and other certificates; Payroll Accountant Level 2 does not have these certificate requirements for a bachelor's degree or above.

4. The first-level payroll tax accountant requires a bachelor's degree or above to work for at least 3 years, and the second-level payroll tax accountant requires a bachelor's degree or above to work for more than one year.

The differences are as follows: 1. The applicable personnel are different.

1. The first level of salary tax accountant is mainly applicable to the person in charge of enterprises and institutions, the general manager of the human resources department, the general manager of the financial department, etc.

2. The second level of salary tax accountant is mainly applicable to the manager of the human resources department or the finance department of enterprises and institutions.

2. The application conditions are different.

1. Salary and tax accountant (level 1) application conditions.

First of all, one of the following conditions should be met:

Have a bachelor's degree or above, have obtained the first level of human resource management for at least 5 years, and have been engaged in related work in the position of human resources director for at least 3 years;

Have a bachelor's degree or above, have obtained the advanced certificate of the international certified public accountant (tax agent, financial manager) comprehensive ability level examination, and have been engaged in relevant work in the position of financial director and tax director for 3 consecutive years;

Have a bachelor's degree or above, obtained a certified public accountant, tax agent, senior accountant, ACCA, AICPA for 5 years, and have been engaged in related work in the position of financial director and tax director for 3 years;

Have a bachelor's degree or above, have obtained CMA, CIMA, intermediate accountant for 8 years, and have been engaged in related work in the position of financial director and tax director for 3 years;

Chairman, general manager, legal person, shareholder, vice president of a private enterprise with a college degree or above, 8 years of work experience, including more than 5 years of management experience, or a director or manager of a multinational company or a large or medium-sized state-owned enterprise.

Applicants shall, in accordance with the provisions of the registration conditions, submit the original registration form, a copy of the academic or degree certificate, a copy of the relevant certificate, the original certificate of working hours, and a copy of the valid identity certificate (mainland residents should submit their identity certificates, Hong Kong and Macao residents should submit their identity certificates, and Taiwan residents should submit the "Taiwan Residents Travel Permit to and from the Mainland") and other materials. ）

Secondly, those who have met one of the above application requirements are also required to take the entry test for Payroll Accountant Level 1. If you pass the test, you can take the training and examination at the level of a payroll accountant.

2. Salary and tax accountant (level 2) application conditions.

After obtaining a college (higher vocational) degree certificate, he has been engaged in salary and tax work for more than 3 years;

or have been engaged in payroll and tax services for more than 1 year after obtaining a bachelor's degree certificate;

or have a master's degree or a graduate degree or above.

1. From the perspective of the applicable population

The first level of the payroll tax accountant is aimed at the senior management of the enterprise such as the CEO and the chairman, while the second level of the salary tax accountant is aimed at the middle-level salary and tax management personnel of the enterprise, such as the director of human resources, the director of taxation, etc.;

2. From the perspective of application conditions

1) Requirements for the first-level (senior) examination of payroll tax accountant.

Obtain relevant qualifications or certificates of human resource manager level 1, tax agent, certified public accountant, senior accountant, senior economist, lawyer, ACCA, AICPA, IFA, and have been engaged in payroll and tax related work for at least 3 years;

Obtain the relevant qualifications or certificates of salary and tax accountant level 2 (intermediate), CMA, CIMA, intermediate accountant, intermediate economist, and have been engaged in payroll and tax related work for at least 5 years;

Have a master's degree or above, and have been engaged in payroll and tax-related work for 3 consecutive years in the positions of human resources director, financial director and tax director;

Have a bachelor's degree, and have been engaged in payroll and tax-related work for 5 consecutive years in the positions of human resources director, financial director and tax director;

Have a college degree, and have been engaged in payroll and tax-related work for 10 years in the positions of human resources director, financial director and tax director;

Chairman, general manager, legal person, shareholder, vice president of a private enterprise, or director of a multinational company and a large and medium-sized state-owned enterprise with more than 5 years of work experience (including more than 3 years of management experience in enterprises and institutions);

2) Requirements for the second-level (intermediate) examination of payroll tax agent.

Obtain a college (higher vocational) degree certificate, and have been engaged in salary and taxation for 3 years or more;

Obtain a bachelor's degree certificate, and have been engaged in payroll and tax services for at least 1 year;

Possess a master's degree or postgraduate diploma;

Others who are interested in working in payroll and tax services, and have at least 3 consecutive years of payroll related work experience;

3. Judging from the content of the exam

1) Payroll Accountant Level 1:

Payroll Accountant Stage].

Examination format: 3 subjects in total. They are theoretical knowledge test (closed-book computer-based test), professional ability assessment (closed-book computer-based test), and comprehensive evaluation (**defense).

Exam question type: computer-based part: 60 multiple-choice questions, 40 multiple-choice questions, a total of 100 questions. 1 point for each question. No points will be awarded for wrong selection, multiple selection, and missed selection.

Payroll Agent International Finance and Taxation Stage].

Exam format: Closed-book computer-based test.

Exam question type: 50 multiple-choice questions, 50 multiple-choice questions, a total of 100 questions. 1 point for each question. No points will be awarded for wrong selection, multiple selection, and missed selection.

2) Salary Tax Accountant Level 2:

Payroll Accountant Stage].

Examination format: 1 subject. Theoretical knowledge and professional ability assessment (closed-book computer-based test).

Exam question type: 50 multiple-choice questions, 50 multiple-choice questions, a total of 100 questions. 1 point for each question. No points will be awarded for wrong selection, multiple selection, and missed selection.

Payroll Agent International Finance and Taxation Stage].

Exam format: Closed-book computer-based test.

Exam question type: 50 multiple-choice questions, 50 multiple-choice questions, a total of 100 questions. 1 point for each question. No points will be awarded for wrong selection, multiple selection, and missed selection.

4. From the perspective of salary

At present, most of the salary and tax accountant certified personnel are concentrated in the second level, so their annual salary is expected to be about two or three hundred thousand, and the monthly salary is about 20,000. As for the certificate of the first-class salary tax accountant, it is globally certified and has a high gold content, and the annual salary of the certificate holder is expected to be more than one million yuan.

Payroll accountant is a new certificate, for human resources practitioners and financial and tax practitioners, this certificate is the highest level, the difference is mainly in the depth of the teaching, the first level is mainly for management, the second level is for practical operation.

There is no classification of tax agents, and if you pass the national tax agent professional qualification examination, you can obtain a tax agent professional qualification certificate.

There is no classification of tax accountants, but there are different levels of tax accountant offices. There are five levels of tax accountant firms, namely A, AA, AAA, AAAA, and AAAAA. The China Taxation Association is responsible for the audit and identification of AAAA and AAAAA tax agent firms; The local tax association is responsible for the examination and approval of A-level, AA-level and AAA-level tax agent firms.

The certificate is uniformly designed and produced by the China Taxation Association, and the plaque is uniformly designed by the China Taxation Association and produced by the China Taxation Association and the local taxation association respectively; Due to special needs such as business development, the tax agent firm can apply to the China Tax Association for the production of personalized plaques, and the local tax association will supervise the production after approval.

Candidates who pass all the examination subjects can obtain the Professional and Technical Personnel Professional Qualification Certificate of the People's Republic of China, which is supervised by the Ministry of Human Resources and Social Security and the State Administration of Taxation and printed by the China Certified Tax Agents Association.

A tax accountant is a professional person who is engaged in taxation. In English, it is Tax Advisor (abbreviated as TA). The acquisition of tax agent qualifications is subject to an examination and certification system.

Those who have passed the unified examination for the qualification of tax agents and those who have passed the assessment shall be issued a tax agent qualification certificate by the State Administration of Taxation of the province, autonomous region or municipality directly under the Central Government. The Ministry of Human Resources and Social Security and the State Administration of Taxation are jointly responsible for the policy formulation of the tax agent professional qualification system, and guide, supervise and inspect the implementation of the tax agent professional qualification system according to the division of responsibilities.

The National Association of Tax Agents is responsible for the evaluation and management of the professional qualification examination for tax agents. The professional qualification of tax accountants is evaluated by a unified examination, and the examination system of a unified national outline, unified proposition, and unified organization is carried out once a year in principle.

The registration service system is implemented for the professional qualification certificate of tax agents, and the specific work of registration services is responsible for the national tax agent industry association.

There is no classification of tax accountants, and if you pass the tax accountant examination, you can obtain a tax accountant certificate.

A tax accountant is a professional person who is engaged in taxation. Tax agent refers to the professional and technical personnel who have passed the national unified examination, obtained the "Tax Agent Professional Qualification Certificate" and have been registered, engaged in tax activities, and engaged in tax-related services.

There are no levels.

Of course it worked, the tax law reform has just begun, and it will be of great help to have this certificate job, so I signed up.

It is very useful, and now the new individual income tax reform, career prospects are great.