The tax rate for general taxpayers to provide legal consulting services is 6%, and that for small-scale taxpayers is 3% (during the epidemic period, they can enjoy the preferential policies stipulated in AnnouncementNo. 13 of the Ministry of Finance in State Taxation Administration of The People's Republic of China in 2020. The additional taxes and fees are respectively 7% for urban maintenance and construction tax, 5% for counties and towns, 1% for other regions, 3% for education fees, and 2% for local education fees, and the annual operating income of sole proprietorship and partnership law firms funded by lawyers.

Second, analysis:

The businesses undertaken by law firms are generally consulting fees and professional technical services. What is the tax rate of the specific law firm? For this problem, Bian Xiao made a detailed arrangement and introduction below today. Interested friends can read the article together and make a general study and understanding, which may be helpful to everyone! An administrative counterpart whose business registration name contains the words tax agency shall apply to the provincial tax authorities for administrative registration. It mainly involves value-added tax, additional tax and personal income tax.

Third, the lawyer's income tax planning

For a partnership law firm with a sound financial system, which can correctly conduct financial accounting and truthfully reflect its operating income, it shall collect the income tax of its investors through auditing. Audit collection is a tax encouraged by the state. With the gradual improvement and standardization of the national tax collection and management system and the strengthening of the tax collection and management system, audit collection will become the most important tax category. Under this formula, the business income or taxable income of a law firm is the balance of the total income minus costs, expenses and losses in each tax year, that is, the taxable income collected or calculated according to the accounting method. The calculation formula is: taxable income = total income-cost+expense+loss+allowable tax deduction.