From the salaries of part-time lawyers how to pay taxes

Part-time lawyers from the law firm in wages, salaries nature of the proceeds, law firm in Daikou paying their personal income tax, no longer set off against the personal income tax law provides for the cost of the standard deduction to a full income (for a share of income Net expenditures of cases in the balance) directly determining the applicable tax rates, personal income tax withholding calculations. The part-time lawyers should be on seven days to declare to tax authorities in charge of two or two above the wages, salaries that the combined payment of personal income tax. Part-time lawyers refer to as solicitor and counsel practising certificate, not from our own work in the lawyers professional staff.







Example: Chen is a university lecturer in the Faculty of Law, has made the Bar and lawyers practising certificate, a law firm was appointed part-time lawyers. October 2006, the school paid 2,400 yuan; wages from the law firm made 6,000 yuan (after deducting expenditures of cases). While redeeming its personal income tax is calculated as follows:

1. The school to pay wages at the individual income tax withholdings = (24001600) × 10%% 25 = 800 × 10%% 25 = 55

2. Firm personal income tax withholdings = 6000 × 20%% 375 = 825

3. Chen month to declare personal income tax should be back = (24

The back taxes should be self-declared Chen the monthly tax returns in fixed locations and choose one to declare the tax authorities.