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Brief introduction of certified tax accountant
Chinese name registered tax accountant

English registered tax planner

CTP Certified Tax Accountant (CTP) has become a popular high-paying profession in 2 1 century. Every enterprise needs relevant accounting posts specializing in tax planning. Maybe you have an accountant and a certified public accountant, but you are not necessarily proficient in taxation. In some developed countries such as the United States, Japan and Western Europe, most enterprises handle taxes through tax professionals. In Japan alone, there are hundreds of thousands of people engaged in tax planning, while in China, there are less than 40,000 employees in this field, with a huge job gap and promising employment prospects. With the development of market economy, enterprises urgently need a group of professionals who are proficient in tax theory, tax law and tax planning to deal with corporate tax problems, and make reasonable planning on the premise of paying taxes according to law, so as to reduce the risk of negative taxes and reduce costs for enterprises. Professionals with tax planning skills will become dazzling stars in the workplace.

In recent years, the country is vigorously integrating some non-standard industry certifications. After two years' development, tax planning has been included in the key training project of national professional and technical personnel's knowledge updating project. At present, the country's tax revenue is not perfect, and tax planning can reasonably and legally reduce tax costs and avoid tax risks for enterprises. Business owners pay more and more attention to tax planning. I think it is ridiculous that some people hold a slanderous and distrustful attitude towards the certificate of certified tax accountant. Just because you feel useless doesn't mean that society doesn't need it or recognize it. The key is to see if you have this ability.

The word "registration" is not added casually. The qualification certification of certified tax agents was incorporated into the Ministry of Personnel on June, 2008 19. You can also find it on the websites of People's Republic of China (PRC) and Ministry of Human Resources and Social Security. It is legal, recognized by the state and needed by society! I'm glad to see someone say that libel is a crime. You must think twice before you comment on anything! ! Remember! Tax planning is to take legal measures to reduce the cost of tax payment, not to let enterprises "not pay what they shouldn't", but to teach enterprises "not to pay what they shouldn't".

With the continuous development of China's tax planning industry, it has also received strong support from the state. At present, China Tax News, an authoritative newspaper on taxation, introduces relevant tax planning knowledge every Monday, including planning special issues and micro-planning. CCTV- 1 Evening News September 2006 16

Approved by the Ministry of Personnel, the National Modern Management Professional and Technical Personnel Knowledge Updating Project 653 sponsored by china enterprise confederation was officially launched today. At the meeting, Gu Xiulian, Vice Chairman of the National People's Congress Standing Committee (NPCSC), announced the list of the first batch of visiting professors for entrepreneurs and published teaching materials for the public. By 20 10/0,653, the project will train 3 million senior professional and technical personnel in modern management for the whole country.

◆ China Certified Tax Accountant Certificate is a national certificate, which is universally used in China and recognized by Hongkong.

Note: At the beginning of 2006, the Enterprise Management Qualification Center of China Enterprise Alliance signed a contract with Caritas Adult and Higher Education Service, the largest adult education institution in Hong Kong. Since then, all certificates issued by the enterprise management qualification center have been recognized by Hong Kong.

◆ The certification training for certified tax agents is divided into three parts, namely, training, examination and certification.

◆ The Ministry of Finance will issue official documents to prepare enterprises for setting up tax accounting posts.

(This information has been made clear in relevant offices of financial departments at all levels). Because of the close relationship between certificates and accounting positions, they are likely to be included in the title management of personnel departments. Concentrate all enterprise tax work on one post, which is a management post with higher salary than other accounting posts. When determining the post qualification, the Ministry of Finance shall have a certain tax grade or corresponding qualification certificate. The holders of "National Certified Tax Agents" certificates are mainly distributed in various enterprises. Therefore, the personnel in tax accounting posts are mainly composed of personnel with professional qualifications of registered tax agents. All kinds of accountants in enterprises compete for the position of "tax accounting" under the same circumstances, and those with professional qualifications of registered tax agents can definitely be given priority.

Note: There are three kinds of tax qualification certificates in China: 1, tax agent. This certificate is a professional title certificate, and everyone who has obtained this certificate works in the tax authorities. 2. Certified tax accountant. This certificate is a professional qualification. Some people who have obtained this certificate work in tax authorities, some work in tax agencies, and only a few work in enterprises. 3. National certified tax accountant. Certificates are mainly aimed at the financial personnel of enterprises, so enterprises employ "tax agents", mainly registered tax agents.

◆ The social attention of this certificate will exceed that of certified public accountants in one to two years.

Note: Tax agents are highly paid occupations (the minimum fee for tax agents is equivalent to the maximum fee for certified public accountants). The market of certified public accountants has become saturated, and tax planner is a new profession with very promising prospects.

◆ At present, there is no certificate in the country that can reasonably and legally reduce high tax costs and create economic benefits for enterprises after training, and those who have obtained the certificate of registered tax accountant can immediately create economic benefits for enterprises. It will also be concerned and valued by business leaders.

In recent years, State Taxation Administration of The People's Republic of China has strengthened the special inspection and rectification of taxation, conducted special inspections on taxation and personal income tax of real estate, entertainment, finance and insurance, post and telecommunications, coal production and marketing enterprises, waste materials management enterprises and foreign-related enterprises, and selected some areas with high incidence and chaotic tax order for special rectification. Increase the punishment and tax recovery of tax-related illegal cases. Jointly carry out special treatment with the public security departments and severely crack down on "middlemen" who manufacture and sell fake invoices, falsely issue and accept fake invoices. Earnestly implement the announcement system and do a good job in the management and payment of tax arrears.

domestic situation

With the development of market economy and the establishment of tax-paying countries, tax will become the most important source of fiscal revenue, and it is more and more important to adjust the tax law of property relations between the state and taxpayers (including enterprises and individuals). Enterprises urgently need a group of people who are proficient in tax law and enterprise management to deal with the tax problems of enterprises. Under the condition of market economy, tax burden is an important factor to consider the operating results of enterprises, an important factor for market participants to choose civil contracts, especially various tax incentives and tax reductions, an important reference for enterprises to make investment decisions, and sometimes even determines the survival, development and competitiveness of enterprises. In this context, the senior professional qualification of national certified tax agents has become a new hot spot in the workplace.

In domestic enterprises, especially private enterprises, financial personnel are striving to realize the transformation from accounting to fiscal and tax management and risk control, which is also the goal of a group of aggressive CFOs to actively seek to increase their influence on enterprise development.

Western multinational companies generally have independent tax departments and tax managers to manage corporate tax, handle all tax-related matters of enterprises, control tax-related risks of enterprises, and hire a large number of professionals (including lawyers, accountants and financial analysts) to conduct asset management, investment and trading scheme design and tax burden analysis, so as to optimize corporate tax burden and management. The tax department in multinational corporations exists as a profit-making department rather than a management department, and the three positions of tax director, financial director and administrative director are parallel. For example, General Motors has more than 400 tax officials, which is the most powerful tax department among multinational companies. Marriott International, former Compaq Company and Seagate International Technology Company obtained huge net tax relief through investment with the help of tax personnel, which greatly reduced the overall tax burden of the company and improved the income of shareholders. Unilever China has 45 tax personnel to handle the company's tax affairs. Australia's richest man Kerry's investment and trading plans are all designed by tax experts, and even deal with transactions directly.

Mr. Bi Sheng, Executive Vice President and Chief Financial Officer of Eastman Kodak Company, delivered a speech at Shanghai National Accounting Institute in June 2004. He said, "We have arranged the best tax lawyers, accountants and analysts to handle the transaction, reduce the transaction cost and make it meet the requirements of American law and China law."

We have studied the recruitment notices of tax managers in multinational companies, and one of the qualities required of tax managers is that they can explain tax issues to non-tax professionals, give tax speeches and convey information to superiors and planners, and provide alternative solutions to tax-related problems in their business. Its scope of work includes formulating the company's overall tax planning, studying tax legislation, balancing the global tax burden of the project, communicating clearly, accurately and effectively with managers on tax issues, providing tax advice on all transactions, reviewing economic models and accurately calculating tax burden costs, managing the company's tax matters, managing accounts payable, and participating in industry negotiations on behalf of the company's interests. The tax manager has two functions for the development of the company, one is to reduce the tax-related risks of the company, and the other is to reduce the tax burden cost of the company. Financial accounting is often done afterwards, while tax planning needs to be arranged and designed in advance, which is irreplaceable. According to the international development trend, enterprises with annual tax payment of 6,543,800 yuan or more should set up tax accounts. Certified tax accountant has become a hot and well-paid occupation in China in 2 1 century. Tax planning refers to the economic behavior that taxpayers consciously use comprehensive knowledge of taxation, accounting, law and finance to reduce tax costs and serve the maximization of enterprise value under the premise of not breaking the law. Tax planning is one of the best means for taxpayers to save taxes, which can reasonably and legally reduce the high tax costs of enterprises and avoid the huge tax risks of enterprises, and has been widely recognized by enterprises and society.

■ China Certified Tax Accountant Certificate is a national certificate, which is universally used in China and recognized by Hongkong.

■ Accounting posts for enterprises, especially tax accounting, will soon be included in the title management of the Ministry of Personnel.

■ The social attention of this certificate will surpass that of certified public accountants in three to five years.

■ After taking part in the training and obtaining the certificate, it can reasonably and legally reduce the high tax payment cost for the enterprise and create economic benefits.

■ Students who have obtained the certificate can enter the china enterprise confederation enterprise management position talent exchange database free of charge, and set up personal files for the national enterprises to select talents for standby. 1) culture object

Personnel engaged in financial management, taxation and other related work in enterprises and institutions.

2) Training objectives

Cultivate professionals who have a solid basic theory of tax planning, systematically master China's tax laws and regulations, have a good financial professional level, can skillfully use various skills and methods of tax planning, and independently undertake enterprise tax planning.

The Certified Tax Agent Training and Certification Project (CTP) was developed by the Certified Tax Agent Expert Examination Committee. Examination by the designated (ATA) professional examination institutions to implement computer unified examination. The examination content is professional knowledge and case analysis. Exam four times a year, in March, June, September and the third weekend of 65438+February. Bachelor degree or above, more than one year financial work experience;

College degree or above, more than two years financial work experience;

Technical secondary school (or equivalent), with more than five years of financial work experience. 1. Those who pass the examination will be issued a uniformly printed certified tax agent qualification certificate by china enterprise confederation; And provide certificate inquiry service in CTP official website. "Certified tax accountant certificate" shall be subject to the annual inspection system.

2. People's Republic of China (PRC) and the China Employment Training Technical Guidance Center of the Ministry of Labor and Social Security also issued vocational training certificates;

3. National Assessment Software System (Beijing) Co., Ltd. (ATA) issued the assessment certificate. The course mainly covers the basic knowledge of enterprise tax planning. 1. What is legal tax payment? 2. The relationship between tax payment and plan. 3. Definition and characteristics of tax planning. 4. The level of tax planning. 1. How to improve the handling capacity of enterprise tax business? 2. Establish enterprise tax management and planning system. 3. Use tax assessment to find corporate tax risks. 4. How to deal with the current tax inspection environment: the design of enterprise tax planning scheme, the design idea of tax planning, the goal of tax planning, the maximization of enterprise value, the effective combination of tax planning elements (including the coordination of differences between accounting and tax law), and the comprehensive case of enterprise tax planning