Certified tax agents are divided into four grades, namely, super certified tax agents, first-class certified tax agents, second-class certified tax agents and third-class certified tax agents.

Conditions for Grade Recognition Article 5 A third-level certified tax agent shall meet the following conditions: a certified tax agent who has passed the annual inspection and assessment of the local association of certified tax agents (hereinafter referred to as the local tax association). Article 6 A second-level registered tax accountant shall meet the following conditions:

(1) Having obtained the qualification of three-level registered tax agents for more than two years;

(two) the individual's performance in the previous year reached more than 2 times the per capita contribution of registered tax agents in the national tax injection industry;

(three) through the annual inspection of the local tax association;

(4) Certified tax agents who have passed the training examination of China Tax Association and the examination of local tax associations. Article 7 A first-class registered tax accountant shall meet the following conditions:

(1) Having a bachelor's degree or above, or having obtained the level of second-class registered tax agent for more than two years;

(2) The individual's annual performance has reached more than 6 times of the per capita contribution of registered tax agents in the national tax injection industry in the previous year.