What is the difference between a club and a tax note?

What is the difference between the tax law of the Note and the tax law of the Note Club? ——From the teacher of Lixin CPA:

The tax law of a certified tax agent is more comprehensive, with a tax bias towards taxation (including tax enforcement). The tax law of certified public accountants focuses on accounting tax-related issues and pays attention to the practicality of work.

Answer; I believe that the correspondence between the Note Club and the Tax Accountant account is complementary to each other.

There will be more connections between tax accountants and notes, most of them will choose to take the tax accountant exam, and those who have passed the tax accountant exam will of course choose to take the note club, and their subjects have more similarities, all of which are certificates with higher gold content in the accounting industry.

Tax accountants and certified public accountants are in the same professional stage, and the management of candidates' scores is a rolling management method with a cycle of 5 years. Candidates are required to pass all the exams in all subjects within 5 consecutive examination years. Note: Candidates need to pass 6 examination subjects in the professional stage within 5 consecutive examination years.

Finally, I hope mine can be helpful to you, thank you.

1. The definitions are different.

Accountants refer to accountants who have a certain level of accounting professionalism, have obtained a certificate after assessment, and can accept the entrustment of the parties to undertake the business related to auditing, accounting, consulting, taxation and other aspects of the business. 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, and are engaged in tax-related authentication and tax-related service activities.

2. The work content is different.

Accountants focus on bookkeeping, ensuring that the company's accounts are correct and reflect the company's operational results. Tax accountants focus on taxation, accurately calculate various taxes, ensure that enterprises enjoy due tax incentives, and avoid tax risks.

3. Different career development directions.

Accountants are generally engaged in accounting work in accounting firms, enterprises, public institutions, investment banks, commercial banks, multinational companies, consulting companies and other units. Tax agents are mainly engaged in tax-related assurance business in tax agent firms, tax consulting, tax consultants and other units.

The focus is different.

We have compiled a list of tax accountant learning materials for you, including the learning resources of the tax teachers at the junior, middle and high levels of all walks of life, suitable for students who want to improve their abilities

The information of the tax accountant is updated in real time.

What is the difference between a tax accountant and a no-face note? Is it suitable for introverted girls to study as a tax accountant or a bet? The registration of tax accountants is still in progress, but many friends have a phobia of choice, and have already registered for the note exam, and I don't know whether to register for the tax agent exam.

What is the difference between a tax accountant and a note?

1.Introduction to the test subjects.

Certified Public Accountant: Accounting, Auditing, Financial Cost Management, Corporate Strategy and Risk Management, Tax Law, Economic Law

2.Introduction to the examination method.

Note will be an accountant.

Note: There are 6 subjects in the professional stage, and all subjects are eligible to take the comprehensive stage examination after passing within 5 years.

Note: The exam adopts the computer-based test format, and the questions are not objective, and all subjects have a full score of 100 points, and 60 points are passed (there is an additional 5 points in English, and 5 points can be added if the specified questions are answered in all English).

Tax Accountant. There are no stages for tax accountants, there are a total of 5 subjects, all subjects are passed within 5 years, mainly objective questions, and all subjects in the tax accountant examination are scored with a full score of 140 points, and 84 points are passed.

From the perspective of examination subjects, methods, and knowledge, the difficulty of the CPA exam is higher than that of the tax agent exam, but the gold content of the CPA certificate is also higher than that of the tax agent certificate.

Note: Be a Certified Public Accountant.

Note: Accountant means a person who has passed the professional stage examination and the comprehensive stage examination of the CPA National Unified Examination for Certified Public Accountants and obtained the certificate of Certified Public Accountant of Shima Lee. The Certified Public Accountant, also known as CPAcertify Public Accountant, is a licensing exam for the accounting profession. The subjects examined in the CPA examination include "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Corporate Strategy and Risk Management", "Comprehensive Test of Professional Ability", and "Comprehensive Test of Professional Ability".

CPA application requirements

1. Chinese citizens who meet the following conditions at the same time can apply to participate in the professional level examination of the National Unified Examination for Certified Public Accountants: and have full civil capacity, have a college degree or above, or have an intermediate or above technical title in accounting or related majors.

2. Chinese citizens who meet the following conditions at the same time can apply to participate in the comprehensive stage examination of the national unified examination of certified public accountants: and have full civil capacity, and have obtained the professional stage examination certificate of the national unified examination of certified public accountants.

3. Persons with one of the following circumstances shall not register for the National Unified Examination of Certified Public Accountants: those who have been revoked of their certified public accountant certificates for less than 5 years from the date of the penalty decision to the date of application for registration, and those who have been banned from taking the national unified examination for certified public accountants due to violations in previous years.

Note: A certified public accountant means a person who has passed the CPA qualification examination and obtained a CPA certificate to work in an accounting firm. The subjects of the examination in the professional stage are: "Tax Law", "Economic Law", "Accounting", "Auditing", "Financial Cost Management", "Corporate Strategy and Risk Management".

The specific examination time of each song subject is specified in the "Registration Guide" issued by the National Examination Committee of each year.

Registration conditions: 1) Chinese citizens who meet the following conditions at the same time can apply to take the professional stage examination of the CPA examination:

1. Have full capacity for civil conduct;

2. Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.

2) Chinese citizens who meet the following conditions at the same time can apply to take the comprehensive stage of the CPA examination:

1. Have full capacity for civil conduct;

2. Have obtained the professional stage examination certificate of the national unified examination of certified public accountants.

3) Persons who have one of the following circumstances shall not register for the CPA examination:

1. Those who have been revoked of their CPA certificates, and have been less than 5 years from the date of the penalty decision to the date of application for registration;

2. Those who participated in the national unified examination for certified public accountants in previous years and were suspended due to violations.

3. Those who have passed the general examination.

The focus is different.

We have compiled a list of tax agent learning materials for you, including learning resources for tax accountants at all levels of primary, intermediate and senior levels in all walks of life, suitable for students who want to improve their abilities

The information of the tax accountant is updated in real time.

From the perspective of the examination: the tax accountant examination pays more attention to "tax", and students also need to master certain accounting knowledge in the examination to solve problems related to "tax". On the other hand, the Notes will pay more attention to accounting knowledge.

From the perspective of examination subjects: The tax accountant examination consists of five subjects, and the certified public accountant examination is divided into professional stage examination and comprehensive stage examination.

From the perspective of exam question types: tax accountants have multiple-choice questions, multiple-choice questions, calculation questions, short-answer questions, and comprehensive analysis questions; Note: There will be multiple-choice questions, multiple-choice questions, calculation questions, short-answer questions, comprehensive analysis questions, calculation questions, and case analysis. >> see more details.

First, the nature is different.

Certified Public Accountant, abbreviated as CPA, in the field of accounting industry, CPA is more focused on audit positions, according to the examination situation in previous years, the pass rate of the CPA exam is not so ideal, the overall is only about 20%, although the exam is more difficult, but can not stop the enthusiasm of a large number of candidates every year.

Tax accountants, compared with certified public accountants, tax accountants are more focused on taxation, taxation and other fields, in terms of exam difficulty, tax accountants are not so difficult compared with certified public accountants, and the gold content of the certificate is also very high in the field of tax industry.

Second, the direction of employment development is different.

Since tax accountants and CPAs represent different industry sectors, their employment development directions are also different.

In terms of certified public accountants, people who generally apply for the CPA exam and obtain CPA certificates are basically the first choice to work in accounting firms, and secondly, various large domestic enterprises are also popular choices, mainly engaged in auditing, review and other audit and management work.

In terms of tax accountants, those who have obtained the tax agent certificate generally prefer to work in tax agent firms, and secondly, they are also attracted to domestic tax authorities and large tax enterprises, and they are mainly engaged in tax-related work, tax declaration and other tax-related work.

3. The difficulty of the exam is different.

According to the examination situation in previous years, the CPA exam will be slightly more difficult than the tax accountant exam, and the pass rate of the CPA exam is only 20%, while the tax accountant exam is about 35%.

In terms of certificates, the tax accountant examination requires candidates to pass five subjects within five years to receive the tax accountant qualification certificate, while the certified public accountant requires candidates to pass all subjects within six years to pass the professional stage examination. In addition to the professional stage, candidates also need to pass the comprehensive stage exam in order to obtain the CPA certificate.

Difference Between CPA and Accountant.

Of course, it is not very big, the certified tax agent focuses on taxation, mainly doing the tax **, and the certified public accountant focuses on auditing to determine the true legitimacy of the enterprise's business.

The CPA is an admission exam, and the tax accountant is a proficiency evaluation exam. The tax accountant examination pays more attention to "tax", and candidates are also required to master certain accounting knowledge in the examination to solve problems related to "tax". On the other hand, the Notes will pay more attention to accounting knowledge.

The tax-related verification of tax agents is based on tax laws and regulations, and expresses opinions on the authenticity and legitimacy of the tax-related matters of the verified unit, so as to provide legal and accurate tax-related information for both tax collectors and taxpayers, and the purpose of their professional behavior is to be responsible for the national tax interests and the legitimate rights and interests of taxpayers.

In the financial audit of a certified public accountant, if the financial statements of the audited entity are true and fair in accordance with accounting laws and regulations, the purpose of the CPA's professional behavior is to be responsible for shareholders and other investors. Due to the different purposes of practice, CPAs provide both "audit engagement" and "non-audit engagement", which may result in a decline in audit quality.