According to Article 3 of the Announcement on Individual Income Tax for Practitioners of Law Firms, when calculating the taxable income, the partner lawyers shall deduct the expenses in accordance with the Individual Income Tax Law and relevant regulations on the basis of legal and valid credentials; Business-related expenses that really cannot provide legal and valid credentials can be deducted according to the following standards after being signed by the parties concerned:
1, 8% will be deducted for the part where the individual's annual operating income does not exceed 500,000 yuan;
2. Deduct 6% from the part where the individual's annual business income exceeds 500,000 yuan to 6,543,800 yuan+0,000 yuan;
3. If the individual's annual business income exceeds 6,543,800 yuan+0,000 yuan, it will be deducted by 5%.
The provisions of the preceding paragraph shall not apply if the audit collection is not implemented. The provisions of the preceding paragraph shall be implemented from1October 20 13 1 day to February 20 15 12 3 1 day.
Article 5 Other expenses incurred by law firms and individual lawyers shall be implemented in accordance with the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Printing and Distributing Individual Income Tax Measures for Individual Industrial and Commercial Households (Trial) (Guo Shui Fa [1997] No.43) and other documents.
Extended data:
Article 7 of the Measures for Individual Income Tax of Individual Industrial and Commercial Households.
Income from production and operation of individual industrial and commercial households shall be taxable income based on the total income in each tax year, after deducting costs, expenses, taxes, losses and other expenses and losses in previous years.
Eighth individual industrial and commercial households engaged in production and business operations and activities related to production and business operations (hereinafter referred to as production and business operations) to obtain monetary income and non-monetary income, for the total income. Including: income from selling goods, income from providing labor services, income from transferring property, interest income, rental income, income from accepting donations and other income.
Other income mentioned in the preceding paragraph includes surplus income of individual industrial and commercial households, guaranteed deposit income overdue for more than one year, accounts payable that cannot be paid, accounts receivable that have been recovered after the treatment of bad debt losses, debt restructuring income, subsidy income, liquidated damages income, exchange gains, etc.
State Taxation Administration of The People's Republic of China-Announcement on Individual Income Tax of Employees in Law Firms