1. Individual proprietorship and partnership law firms funded by lawyers shall collect individual income tax according to the tax item of "income from production and operation of individual industrial and commercial households".
2. The partnership law firm shall, based on the full annual operating income, calculate the income to be distributed according to the proportion of each partner's capital contribution or the proportion agreed in advance, so as to collect personal income tax.
3. Income paid by law firms to employees (excluding law firm investors) shall be subject to individual income tax according to "income from wages and salaries".
4. Lawyers and law firms, as employees of law firms, share the income in accordance with the prescribed proportion, and law firms do not bear the expenses incurred by lawyers in handling cases (such as transportation fees, information fees, communication fees, hiring personnel, etc.).
After deducting the handling expenses from the lawyer's income in the current month, the balance will be merged with the salary paid by the law firm, and personal income tax will be levied according to the taxable items of "salary and salary".
5. The deduction standard for lawyers to deduct handling expenses from their income share shall be determined by the provincial local tax bureaus within 35% of lawyers' income share in the current month according to the overall situation of local lawyers' handling expenses, the income share between lawyers and law firms and other relevant reference factors.
6. When a part-time lawyer obtains income in the nature of wages and salaries from a law firm, the law firm will not deduct the expense deduction standard stipulated in the Individual Income Tax Law when withholding his personal income tax, and directly determine the applicable tax rate according to the full amount of income and calculate the withholding personal income tax.
7. The remuneration paid by lawyers in their own names shall be withheld and remitted by lawyers according to the taxable items of "income from labor remuneration".
8. Income from legal services obtained by lawyers from clients, such as legal consultant fees or other remuneration, shall be incorporated into other income obtained from law firms to calculate and pay income tax.
Extended data:
Taxpayers can apply for tax returns in a variety of flexible ways, such as filing on the website of the local tax authorities, filing by mail, filing directly in the tax service hall of the local tax authorities, or filing in other ways required by the competent tax authorities.
1. Information required for filing: according to the income, tax payable, tax paid (deducted), tax credit (deducted) and tax payable (refunded) in a tax year, truthfully fill in the personal income tax return (applicable to taxpayers with annual income of more than 6,543,800 yuan+0.2 million yuan), a copy of personal valid identity documents and other relevant information required by the competent tax authorities.
Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc.
2. Information to be filled in when filing tax returns: generally, you only need to fill in personal basic information, annual income of various incomes, tax payable, tax paid (deducted), tax credit and tax payable (refunded).
Personal basic information includes name, ID card type and number, occupation, work unit, habitual residence, effective contact address in China, postal code and contact telephone number. If you are a foreigner, in addition to the above contents, you should also fill in information such as nationality and date of coming to China.
Collection of tax returns: tax returns can be downloaded from the website of the tax bureau for free, or can be directly collected in the tax halls of local tax authorities for free.
Obtaining the declaration of high-income earners through part-time: if you obtain wages and salaries from two or more places, you should choose and make a fixed declaration to the competent local tax authority where one of the units is located.
Three, the choice of tax reporting agencies:
First, if there is a business unit, it shall report to the local competent tax authorities where the business unit is located.
Second, if there are two or more employers and employees, they should choose and report to the local competent local tax authorities.
Third, if there are no employees, and the annual income items include the income from the production and operation of individual industrial and commercial households or the income from contracted operation and lease operation of enterprises and institutions, they shall be reported to the competent local tax authorities in one of the actual places of operation.
Fourth, if there are no offices or employers in China, and there is no income from production or operation in the annual income items, they shall report to the local competent tax authorities where their household registration is located. If you have a household registration in China, but the location of your household registration is inconsistent with your habitual residence in China, you should choose and report to the local competent local tax authorities. If you have no household registration in China, you should report to the local tax authorities in charge of your habitual residence in China.
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