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2026 Statistics

Key Facts: CTA Tax Service Practice Exam

150 min

Exam Duration

CCTAA Examination Guidelines

84 / 140

Passing Score (60%)

CCTAA Official Standard

5 years

Rolling Window to Pass All 5 Papers

CCTAA Examination Regulations

RMB 93

Exam Fee per Subject

CCTAA Fee Schedule

100%

R&D Expense Super-Deduction Rate

STA / MOF Preferential Policies

5%

Effective EIT Rate for Small Low-Profit Enterprises

MOF / STA Announcement

The CTA Tax-Related Service Practice paper is the applied capstone of the China Certified Tax Adviser qualification. Held annually in November, it is a 150-minute computer-based exam scored out of 140 points with an 84-point (60%) passing threshold. The syllabus spans 7 core domains: Tax Agency Regulations & Ethics, Tax Administration & Digital Invoicing Procedures, Multi-Column VAT & EIT Accounting Entries, VAT & Consumption Tax Filing & Audit, EIT Annual Return (A100000) Reconciliation Schedules (payroll, entertainment, advertising, 100% R&D super-deduction, small low-profit 5% rate), IIT & Property Taxes, and Corporate Tax Advisory & Risk Management. This 100-question bank provides an English-language MCQ study adaptation of the exam's practical computations, accounting adjustments, and audit cases.

Sample CTA Tax Service Practice Practice Questions

Try these sample questions to test your CTA Tax Service Practice exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under State Taxation Administration (STA) Announcement [2017] No. 13, tax-related professional services in China are classified into eight distinct business categories. Which of the following service categories is strictly restricted to certified Tax Adviser firms (税务师事务所) and Certified Public Accountant (CPA) firms?
A.Tax Compliance Review (纳税情况审查)
B.General Tax Consultation (纳税咨询)
C.Routine Bookkeeping Agency (代理记账)
D.General Tax Filing Agency (纳税申报代理)
Explanation: Under STA Announcement [2017] No. 13, among the eight categories of tax-related professional services, Tax Compliance Review (纳税情况审查) and Specialized Tax Attestation / Verification (涉税鉴证) can only be conducted by professional institutions established in accordance with the law, specifically Tax Adviser firms (税务师事务所) and CPA firms (会计师事务所). General tax consultation, routine bookkeeping, and tax filing agency may be provided by general tax service agencies, bookkeeping firms, or other qualified commercial consulting entities.
2A certified Tax Adviser is approached by Guanghua Tech Co. to perform an annual statutory tax compliance review. The Tax Adviser's spouse currently serves as the Chief Financial Officer (CFO) of Guanghua Tech Co. Under China's professional ethics and independence rules for tax professionals, which of the following is the required course of action?
A.The Tax Adviser must refuse the engagement or recuse themselves from the audit team to avoid a direct conflict of interest and breach of independence
B.The Tax Adviser may lead the engagement provided the engagement fee is discounted by 20% to reflect the family relationship
C.The Tax Adviser may conduct the audit without restriction because independence is only required for financial statement audit CPAs, not Tax Advisers
D.The Tax Adviser may proceed as long as Guanghua Tech Co.'s board of directors issues a written waiver of conflict of interest
Explanation: Under the Code of Professional Ethics for Tax Advisers and STA regulatory rules, tax professionals must adhere to the principles of independence, objectivity, and fairness. Having an immediate family member (such as a spouse) serving as the CFO of the client presents a significant self-interest and familiarity threat to independence. The Tax Adviser must recuse themselves from the engagement team or the firm must decline the engagement if the threat cannot be reduced to an acceptable level.
3Under Article 89 of the PRC Law on the Administration of Tax Collection (税收征收管理法), what administrative legal liability applies to a tax agent who instigates, abets, or assists a taxpayer in evading taxes or falsifying tax documents?
A.A fine of not less than RMB 2,000 but not more than RMB 10,000, and potentially joint and several liability for taxes unpaid
B.A mandatory criminal sentence of 5 years imprisonment regardless of the tax amount involved
C.Permanent revocation of the taxpayer's business license without any penalty imposed on the tax agent
D.Only a public reprimand issued by the local industry association without monetary fines
Explanation: Article 89 of the Law on the Administration of Tax Collection explicitly stipulates that where a tax agent instigates, abets, or assists a taxpayer or withholding agent in violating tax laws and regulations, the tax authorities shall impose a fine of not less than RMB 2,000 but not more than RMB 10,000; where such act causes the taxpayer or withholding agent not to pay or underpay taxes, the tax agent may be held jointly liable. If the conduct constitutes a crime, criminal liability will also be pursued.
4Under the State Taxation Administration's Real-Name Tax Management (实名办税) rules, which of the following statements regarding the verification and responsibilities of tax agents is correct?
A.Tax agents must complete real-name identity verification and bind their professional authorization before handling electronic tax matters on behalf of clients
B.Tax agents can handle client tax filings anonymously using only the taxpayer's physical company seal without identity verification
C.Real-name verification is only required for the legal representative of the taxpayer, while third-party tax agents are exempt
D.Once a tax agent completes real-name registration, they can access any enterprise's tax account nationwide without specific client authorization
Explanation: Under STA Real-Name Tax Management rules, tax agents and tax practitioners must submit valid identity documents, complete real-name authentication (including biometric/facial recognition on the Electronic Tax Bureau), and have a verified agency authorization agreement linked to the specific client's account before conducting online or in-person tax procedures on behalf of the client.
5Under the STA's Credit Evaluation System for Tax-Related Professional Service Institutions (涉税专业服务机构信用评价), what rating metric and star-level classification system is utilized to assess professional tax institutions?
A.Tax Service Credit (TSC) points ranging from 0 to 500 points, categorized into 5 star-levels (TSC 5-star to TSC 1-star)
B.A simple Pass/Fail binary score updated once every five years
C.A letter grade from AAA to DDD determined solely by the enterprise's registered capital
D.An internal ranking based entirely on the total tax revenue generated by the firm's clients
Explanation: Under STA regulatory rules, the Tax Service Credit (TSC) score evaluates tax-related professional service institutions annually across multiple dimensions (compliance, service quality, professional qualifications, client satisfaction). The score ranges from 0 to 500 points, mapping to 5 credit star-levels: TSC 5-star (400 points and above), TSC 4-star (350 to 399), TSC 3-star (300 to 349), TSC 2-star (250 to 299), and TSC 1-star (below 250).
6When a certified Tax Adviser firm issues a formal statutory Tax Compliance Review Report (涉税专业服务业务报告) to a client, what is the mandatory signature and seal requirement under STA regulations?
A.It must be signed by at least two qualified Certified Tax Advisers (税务师) and stamped with the official seal of the Tax Adviser firm
B.It only requires the electronic signature of the client's internal accounting clerk
C.It can be signed by a single apprentice tax trainee with no official firm seal required
D.It must be signed by a local tax bureau tax officer and countersigned by the taxpayer's legal representative
Explanation: Under STA Announcement [2017] No. 13 and CCTAA operational guidelines, formal tax compliance review reports, tax attestation reports, and specialized tax verification documents must be signed by at least two practicing Certified Tax Advisers (or CPAs for CPA firms) who led/performed the engagement and must be stamped with the official seal of the licensed Tax Adviser firm.
7What is the statutory minimum retention period for professional working papers (业务工作底稿) and engagement files generated by a Tax Adviser firm during specialized tax compliance review and attestation engagements?
A.At least 10 years from the date the engagement report is issued
B.At least 1 year from the date of the client's annual tax filing
C.At least 30 days after the engagement invoice is paid
D.Working papers can be destroyed immediately after delivering the final report to the client
Explanation: Under STA regulations governing tax-related professional service institutions and CCTAA professional standards, working papers for specialized tax attestation, tax review, and major tax advisory engagements must be retained securely for a minimum of 10 years from the date of report issuance to ensure audit trail integrity and facilitate regulatory oversight.
8A tax agent intentionally colludes with an enterprise to introduce fictitious upstream shell companies and arrange the fraudulent issuance of Special VAT Invoices (虚开增值税专用发票) amounting to RMB 20 million with tax credits of RMB 2.6 million. Under Article 205 of the PRC Criminal Law, how is this conduct treated?
A.It constitutes the crime of falsely issuing Special VAT Invoices, subjecting the perpetrators to severe criminal penalties including imprisonment and property confiscation
B.It is treated merely as a civil contractual dispute between the enterprise and the tax agent with no criminal liability
C.It is exempt from prosecution if the tax agent donates the agency commission to charity
D.It only results in a minor administrative warning if the enterprise promises not to repeat the act
Explanation: Under Article 205 of the PRC Criminal Law, anyone who falsely issues Special VAT Invoices or any other invoices to defraud export tax refunds or offset tax amounts—including aiding, abetting, introducing, or issuing fictitious invoices without genuine underlying commercial transactions—commits a major financial crime punishable by fixed-term imprisonment, life imprisonment, and confiscation of property depending on the severity of the tax amount defrauded.
9Under professional confidentiality rules for tax practitioners in China, in which of the following circumstances is a tax agent legally permitted to disclose confidential client tax information without obtaining the client's prior consent?
A.When responding to a lawful formal tax inspection or investigation conducted by the competent State Taxation Administration authority pursuant to statutory powers
B.When sharing client financial data with a marketing agency to help them pitch commercial insurance products
C.When discussing client trade secrets at a public tax seminar to demonstrate the firm's client portfolio
D.When selling client historical tax records to a financial data aggregator for commercial gain
Explanation: The duty of confidentiality requires tax practitioners to protect client proprietary data and commercial secrets. However, statutory disclosure exceptions apply when disclosure is mandated by law, such as during formal statutory tax inspections, criminal investigations by judicial authorities, or court subpoenas under lawful procedural powers.
10Which of the following legal and administrative matters falls OUTSIDE the authorized scope of representation for a Certified Tax Adviser acting as a tax agent?
A.Representing a client as defense counsel in a criminal trial for suspected violent crimes
B.Acting as an authorized agent to file an application for Tax Administrative Review (税务行政复议)
C.Representing an enterprise in negotiating an Advance Pricing Arrangement (预约定价安排) with the tax bureau
D.Assisting a taxpayer in preparing and submitting annual Enterprise Income Tax reconciliation returns
Explanation: Certified Tax Advisers are licensed to handle tax-related matters, including tax filings, bookkeeping, tax administrative review representation, transfer pricing negotiations, and tax consulting. However, acting as defense counsel in general criminal proceedings is strictly restricted to licensed practicing attorneys-at-law (律师) under the PRC Lawyers Law and Criminal Procedure Law.

About the CTA Tax Service Practice Exam

The China Certified Tax Adviser (CTA) — Tax-Related Service Practice (涉税服务实务) examination is the professional capstone paper administered by the China Certified Tax Agents Association (CCTAA) under the supervision of the State Taxation Administration (STA) and the Ministry of Human Resources and Social Security (MOHRSS). As the only subject in the 5-paper CTA suite that includes subjective comprehensive case analysis alongside objective items, this paper evaluates a tax professional's practical competence in navigating China's tax administrative system, executing statutory tax accounting entries under MOF Caikuai [2016] No. 22, preparing and reconciling complex VAT and Enterprise Income Tax (EIT) declaration schedules, identifying tax non-compliance in enterprise operations, and providing lawful tax advisory and planning solutions.

Assessment

Question count varies by module

Time Limit

150 minutes (2.5 hours)

Passing Score

84 / 140 (60%)

Exam Fee

RMB 93 per subject / sitting (China Certified Tax Agents Association (中国注册税务师协会 / CCTAA))

CTA Tax Service Practice Exam Content Outline

10%

Tax Agency Regulations & Professional Ethics (导论与涉税专业服务规程)

Scope of 8 tax-related professional service categories under STA Announcement [2017] No. 13, professional ethics (independence, objectivity, confidentiality), civil and criminal legal liabilities under Tax Collection Law Article 89 and Criminal Law Article 205, real-name tax management, and the TSC credit rating system.

12%

Tax Administration & Agency Procedures (税务管理与涉税服务程序)

Tax information confirmation (一照一码), fully digitalized electronic invoicing (数电票 / 全电发票) and red-letter invoice workflows, filing extension vs. tax payment deferral, tax preservation and mandatory enforcement measures, tax claim priority, deemed assessment methods, and mandatory pre-review tax administrative review procedures.

18%

Tax Accounting & Bookkeeping Agency (涉税会计核算与账务调整)

Accounting regulations for VAT under Caikuai [2016] No. 22: 10 debit/credit columns of 'Taxes Payable - VAT Payable' (应交税费—应交增值税), subaccounts for unpaid VAT, prepaid VAT, output VAT to be transferred, simplified tax, financial commodity transfers, year-end closing entries, and prior-year profit and loss error adjustments (以前年度损益调整).

22%

VAT & Consumption Tax Compliance Review & Filing (货物和劳务税纳税审核与申报代理)

General VAT declaration return Main Form and Schedule 1-4 linkage, input VAT deduction verification (special invoices, toll invoices, passenger transport tickets), input VAT transfer out on abnormal losses, deemed sales rules, export tax rebate ('Exempt, Credit, Refund') formulas, and consumption tax compound calculations and entrusted processing withholding.

24%

Enterprise Income Tax Compliance Review & Filing (企业所得税纳税审核与申报代理)

Annual EIT Return (A100000) and Schedule A105000 tax adjustment summary reconciliation, statutory deduction limits for employee welfare (14%), union funds (2%), education funds (8%), entertainment (60%/0.5%), advertising (15%/30%), charitable donations (12%), asset losses, 100% R&D super-deduction, 5% small low-profit enterprise rate, 15% HNTE rate, and special restructuring treatment.

8%

Individual Income Tax & Property Taxes Compliance (个人所得税与财产行为税纳税审核)

IIT comprehensive income categories, 7 special additional deductions, annual reconciliation filing exemption thresholds, Real Estate Tax (1.2% ad valorem / 12% rental), Land Value-Added Tax 4-tier progressive calculation and developer 20% super-deduction, and Stamp Duty Law compliance.

6%

Tax Advisory, Consulting & Risk Management (涉税咨询、顾问与税收风险防范)

Tax advisory opinions and annual tax retainer practices, legal boundaries of tax planning vs. evasion, General Anti-Avoidance Rules (GAAR), Transfer Pricing 3-tier documentation thresholds (Master, Local, Special Issue files), and corporate tax risk internal controls.

How to Pass the CTA Tax Service Practice Exam

What You Need to Know

  • Passing score: 84 / 140 (60%)
  • Assessment: Question count varies by module
  • Time limit: 150 minutes (2.5 hours)
  • Exam fee: RMB 93 per subject / sitting

Keys to Passing

  • Work through all 100 available questions
  • Review every answer and explanation
  • Track weak areas and revisit them
  • Use our AI tutor for tough concepts

CTA Tax Service Practice Study Tips from Top Performers

1Master the 10 columns of '应交税费—应交增值税' and practice month-end closing transfers to '未交增值税' until they become second nature.
2Memorize EIT deduction caps cold: Welfare 14%, Union 2%, Education 8% (indefinite carryforward), Advertising 15%/30% (indefinite carryforward), Entertainment min(60%, 0.5% revenue), Charitable donations 12% (3-year carryforward).
3Know the exact formulas for passenger transport ticket input tax deductions: Air (fare + fuel) / 1.09 * 9%, Railway face / 1.09 * 9%, Highway/Waterway face / 1.03 * 3%.
4Understand the critical distinction between inventory abnormal losses (input VAT must be transferred out) and force majeure natural disaster losses (input VAT remains deductible).
5Understand when mixed-use assets allow 100% input VAT deduction: fixed assets and real estate used concurrently for taxable and exempt/welfare purposes do NOT require input VAT transfer out.
6Practice Schedule A105000 reconciliation workflows: always calculate the revenue base first (including deemed sales revenue) before computing entertainment and advertising caps.
7Review tax administrative review prerequisites under Article 88: tax liability disputes require paying the tax/late fee or providing approved security within 60 days before an appeal can be accepted.

Frequently Asked Questions

What is the China Certified Tax Adviser (CTA) Tax-Related Service Practice exam?

Tax-Related Service Practice (涉税服务实务) is the professional capstone paper of the China CTA qualification administered by CCTAA. It tests practical tax agency procedures, tax accounting entries under MOF regulations, VAT and EIT annual declaration schedule reconciliations, and tax audit case problem solving.

Why is Tax-Related Service Practice considered the hardest CTA subject?

It is the only paper in the CTA examination that includes subjective questions (short-answer case questions and comprehensive case analysis) in addition to objective MCQs. It requires candidates to write accounting entries, perform multi-schedule tax reconciliations, draft tax audit adjustment proposals, and identify tax evasion or non-compliance in realistic business scenarios.

What is the passing score and exam duration for this paper?

The exam is 150 minutes (2.5 hours) long. The full mark is 140 points, and the national passing benchmark is 84 points (60%).

What key tax accounting entries are tested on this exam?

The exam heavily tests the 10 multi-column columns under 'Taxes Payable — VAT Payable' (Input VAT, Output VAT, Transferred Out, Unpaid VAT transfers), subaccounts like 'Unpaid VAT', 'Prepaid VAT', 'Output VAT to be Transferred', 'Simplified Tax', 'VAT Audit Adjustment', and prior-year error adjustments using 'Prior Year Profit and Loss Adjustment'.

How are EIT tax adjustments linked across schedules in the annual return?

Schedule A105000 aggregates upward and downward adjustments from specific schedules (A105010 for revenue/deemed sales, A105050 for employee benefits, A105060 for advertising, A105070 for entertainment, A105080 for depreciation, A107020 for R&D super-deductions) into Line 23 of Main Form A100000 to determine Taxable Income.

How does this English-language question bank help prepare for the exam?

This 100-question practice bank provides a comprehensive study adaptation of applied Chinese tax compliance, accounting entries, schedule reconciliations (EIT A105000, VAT Schedules 1-4), and audit case questions with bilingual tax terms, exact statutory formulas, and detailed wrong option explanations.