Published by ChinaMNC · Qilihe

China Tax Master's Program for Big Data & Smart Tax: What Foreign Founders Need to Know

A guide for foreign founders on the 2027 joint tax master's program by the State Taxation Administration's Tax Science Research Institute and Beijing National Accounting Institute, covering eligibility, application, and exam details.

Overview of the 2027 Tax Master's Program

The Tax Science Research Institute of the State Taxation Administration and Beijing National Accounting Institute are jointly offering a professional master's degree in Taxation (code 025300) for 2027, with a specialization in Big Data and Smart Tax. This part-time program (targeted employment) has a planned enrollment of 35 students, subject to final approval by the Ministry of Education.

Who Can Apply?

Basic Eligibility

Applicants must be in-service cadres within the tax system, aged 45 or under, with at least three years of tax work experience as of September 30, 2026. They must also support the leadership of the Communist Party of China, abide by the Constitution and laws, be honest and trustworthy, and meet physical examination requirements.

Academic Requirements

Candidates must meet one of the following:

• Recent undergraduate graduates with nationally recognized degrees (including those from regular, adult, or self-study programs) or those who will graduate soon via self-study or online education.
• Individuals holding a nationally recognized bachelor's degree.
• Those with a nationally recognized associate degree (vocational) plus at least two years of experience (from graduation to enrollment) or those who have completed undergraduate coursework without a degree but meet specific academic requirements, applying as equivalent to a bachelor's degree.
• Individuals who already hold a master's or doctoral degree.

Additionally, applicants must not fall under any circumstances that prohibit them from taking the master's entrance exam, such as being in a suspension period due to violations of national education exam regulations.

Application Process

Online Registration

Online registration will be open from October 15 to October 24, 2026, daily from 9:00 to 22:00. Candidates should log into the China Graduate Admission Information Network (yz.chsi.com.cn) to review instructions and register according to the announcements of provincial education examination authorities and designated registration points. Each candidate can only maintain one valid registration record; modifications are not allowed after the deadline. Only one major can be selected.

All information must be truthful and accurate. Candidates must sign the Integrity Examination Commitment Letter and cooperate with supplementary material requests. Current graduate students must obtain consent from their current institution before applying. Any consequences of false information or errors are the candidate's responsibility.

Disciplinary actions during national education exams must be disclosed. Falsification will lead to serious penalties under relevant regulations.

Online verification of academic qualifications will be conducted during registration. Candidates can check results via the China Higher Education Student Information Network (chsi.com.cn). Those failing verification must complete verification before the re-examination.

Candidates must carefully choose their registration point based on their eligibility. Successful registrants should regularly check provincial exam authority websites, registration points, and the Beijing National Accounting Institute website for updates. Registration fees must be paid as required.

For part-time programs with targeted employment, candidates should ensure their employer permits the required study duration. Any issues with the employer are the candidate's responsibility; the institute bears no liability.

Registration Point Review

Candidates must cooperate with registration point reviews, monitor relevant information, and submit supplementary materials if needed. All registration information must be confirmed and cannot be changed after confirmation. Candidates must upload a photo via the Xuexin APP. The institute and registration points will review all applications; those not meeting requirements will not be allowed to take the exam. Forged documents will be reported to public security authorities. The final registration process is subject to the Ministry of Education's announcements.

Printing the Admission Ticket

About ten days before the exam (specific time per yz.chsi.com.cn), candidates can download and print their admission ticket using their registration username and password. The ticket must be printed on A4 paper and kept unmarked. Candidates must bring the ticket and a valid ID for both the preliminary and re-examination.

Examination Structure

The exam consists of a preliminary test and a re-examination.

Preliminary Test Subjects

• English II (100 points)
• Comprehensive Ability for Economics (150 points)
• Tax Professional Foundation (150 points)

Re-examination

The re-examination time, location, content, format, and score usage are determined by Beijing National Accounting Institute in accordance with Ministry of Education regulations. The re-examination procedures will be published on the institute's website. The Ministry of Education sets the national minimum score requirements for entering the re-examination; the institute will set its own requirements based on applicant pool and enrollment plan.

Program Details

The basic study period is two years, with the first year being full-time study, including thesis writing and defense. Before enrollment, candidates must sign a targeted employment agreement with the school and their current employer.

Implications for Foreign Founders

For foreign founders operating in China, understanding the local tax system is crucial. While this program is targeted at Chinese tax officials, it highlights the growing emphasis on big data and smart tax in China's tax administration. Foreign entrepreneurs should be aware of these developments as they manage tax compliance for their China-based companies. Staying informed about such initiatives can help in strategic planning and ensuring adherence to evolving regulations.

This summary is based on information published by the relevant Chinese government website and is general information, not legal or tax advice. Foreign founders can contact ChinaMNC on WhatsApp / WeChat at +86 153 1898 8535 for help registering and operating a company in China.