China Certified Tax Adviser - Tax-Related Service Law study guide
China Certified Tax Adviser - Tax-Related Service Law · Work through your exam, one topic at a time.
Tax-Related Service Law (涉税服务相关法律) is the legal-subject paper within China's Certified Tax Adviser (注册税务师, CTA) examination. It tests whether a candidate can apply Chinese law to the situations a tax adviser actually meets: an administrative penalty issued by a tax authority, a client's contract dispute, a company resolution, a guarantee gone wrong, a criminal referral, a tax-related administrative review, a negotiable instrument or insurance claim, and the procedural route for resolving each. The China Certified Tax Adviser - Tax-Related Service Law study guide has 8 sections and about 3,206 words.
01Administrative Law and Administrative Litigation (行政法与行政诉讼法)
This domain examines how administrative organs exercise public power and how courts review administrative acts. The exam focuses on actionable acts, reconsideration versus litigation pathways, jurisdiction, parties, burden of proof, time limits and state compensation.
421 words, about 2 min02Civil Law and Civil Procedure (民法典与民事诉讼法)
This domain tests basic civil-law institutions and the main steps of civil litigation. Expect civil capacity, juristic acts and agency, limitation periods, tort liability, plus jurisdiction, parties, evidence, trial and appeal.
426 words, about 2 min03Company and Enterprise Law (公司法、合伙企业法、个人独资企业法、企业破产法)
This domain covers limited liability companies, joint stock companies, partnerships, sole proprietorships and enterprise bankruptcy. The exam tests formation, capital contribution, governance, shareholder liability, exit and insolvency.
389 words, about 2 min04Contract and Security Law (合同法律制度、担保法律制度)
This domain tests contract formation, validity, performance, breach and remedies, together with the security devices of guarantee, mortgage, pledge, lien and deposit. The exam favors clear rules on guarantee type, guarantee period and security effectiveness.
418 words, about 2 min05Criminal Law and Criminal Procedure (刑法与刑事诉讼法)
This domain tests crime elements, defenses, attempt, joint crime, sentencing, selected economic and tax crimes, and the flow from filing through investigation, prosecution, trial and appeal. Age: 16 years brings full criminal liability.
408 words, about 2 min06Tax Administration Law and Tax-Related Administrative Review (税收征管法与税务行政复议)
This domain tests tax registration, assessment, collection, inspection, enforcement, legal liability and the special reconsideration rules for tax disputes. The most examined issue is the relationship between tax payment disputes and administrative reconsideration.
370 words, about 2 min07Commercial Law: Negotiable Instruments, Insurance, Securities, Trust (票据法、保险法、证券法、信托法)
This domain covers negotiable instruments, insurance, securities and trusts. The exam tests formal requirements, rights and liabilities of parties, disclosure, fiduciary duties and investor protection.
363 words, about 2 min08Civil Procedure and Arbitration (民事诉讼法与仲裁法)
This domain focuses on civil-procedure mechanisms and arbitration: jurisdiction objections, preservation, evidence, trial and appellate review, then arbitration agreements, tribunal, award, set-aside and enforcement. Avoid confusing court litigation with arbitration.
411 words, about 2 min