First of all, it is effective to answer this announcement. It is now 20 17, and State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) announced the personal income tax to the employees of existing law firms on February 7, 20 12. The announcement shall be implemented as of 20 13 10 1. You can check the announcement file of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China website.

References:

Announcement on Personal Income Tax of Law Firm Employees

The relevant personal income tax issues of law firm employees are hereby announced as follows:

1. The standard for lawyers to deduct handling fees from the income of law firm practitioners as stipulated in the second paragraph of Article 5 of the Notice of State Taxation Administration of The People's Republic of China on Personal Income Tax Business for Law Firm Practitioners (Guo Shui Fa [2000]149) is determined by the current ratio of 30% of lawyers' income in the current month and adjusted to 35%.

The fees for handling cases by lawyers who implement the above-mentioned income sharing method shall not be charged repeatedly in law firms. The provisions of the preceding paragraph shall be implemented from1October 20 13 1 day to February 20 15 12 3 1 day.

The second is to cancel the provisions of Article 8 of Guo Shui Fa [2000]149, and incorporate the income such as legal consulting fees or other remuneration obtained by lawyers from the parties who receive legal services into other income obtained from law firms, and calculate and pay personal income tax according to regulations.

3. When calculating the taxable income, the partner lawyer shall deduct the expenses according to the individual income tax law and relevant regulations with 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: 8% of an individual's annual operating income does not exceed 500,000 yuan; 6% will be deducted from the part of the individual's annual operating income exceeding 500,000 yuan to 6,543,800 yuan; 5% will be deducted for the part where the individual's annual operating income exceeds 6,543,800,000 yuan.

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.

Four, the lawyer's personal expenses in accordance with the provisions of the Bar Association to participate in business training, can be deducted according to the facts.

Five, other expenses incurred by law firms and individual lawyers, in accordance with the provisions of the "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on printing and distributing the individual income tax measures for individual industrial and commercial households (Trial)" notice "(Guo Shui Fa [1997] No.43) and other documents.

Intransitive verbs This announcement shall be implemented as of 20 13 10.

It is hereby announced.

State Administration of Taxation (SAT)

201212 February 7th

Distribution: State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.