1) personal lawyer to set up a wholly-owned investment partnership and the nature of the law firm's annual operating income, as the investor's personal lawyers operating income, in accordance with the production of individual industrial and commercial households, the calculation of operating income to pay personal income tax. In the calculation of its operating income, investment counsel my wages, salaries may not be deducted.
(2) partnership law firms should be in full year operating income as a base, according to fund this or the prior agreement of all partners should be calculated the distribution of income, calculated to pay personal income tax.
(3) law firm paid to employees (including lawyers and administrative support staff, but does not include law firms to investors) the proceeds, according to wages, salaries paid from the calculation of personal income tax.
(4) as a law firm lawyers and employees of law firms in accordance with the regulations on the proportion of the share, law firm lawyers do not burden of cases in costs (such as transportation, information, communications and hire staff, and other costs), Lawyers into the month of revenue, according to provinces, autonomous regions and municipalities where the Inland Revenue Department identified the lawyers month does not exceed 30 per cent of the share of income, the deduction for expenses incurred by the case, with the balance of the wage law firms to merge, according to Wages, salaries paid from the calculation of personal income tax.
(5) part-time lawyers from the law firm in wages, salaries nature of the proceeds, law firm in Daikou paying their personal income tax, no personal income tax law minus the cost of the standard deduction to income in full (made into The net income for the case of expenditures for the balance) directly determining the applicable tax rates, personal income tax withholding calculations.
(6) lawyers from the legal affairs service of the Legal Adviser of the parties to obtain fees or other emoluments, according to labor remuneration from the calculation of personal income tax payers.
(2) partnership law firms should be in full year operating income as a base, according to fund this or the prior agreement of all partners should be calculated the distribution of income, calculated to pay personal income tax.
(3) law firm paid to employees (including lawyers and administrative support staff, but does not include law firms to investors) the proceeds, according to wages, salaries paid from the calculation of personal income tax.
(4) as a law firm lawyers and employees of law firms in accordance with the regulations on the proportion of the share, law firm lawyers do not burden of cases in costs (such as transportation, information, communications and hire staff, and other costs), Lawyers into the month of revenue, according to provinces, autonomous regions and municipalities where the Inland Revenue Department identified the lawyers month does not exceed 30 per cent of the share of income, the deduction for expenses incurred by the case, with the balance of the wage law firms to merge, according to Wages, salaries paid from the calculation of personal income tax.
(5) part-time lawyers from the law firm in wages, salaries nature of the proceeds, law firm in Daikou paying their personal income tax, no personal income tax law minus the cost of the standard deduction to income in full (made into The net income for the case of expenditures for the balance) directly determining the applicable tax rates, personal income tax withholding calculations.
(6) lawyers from the legal affairs service of the Legal Adviser of the parties to obtain fees or other emoluments, according to labor remuneration from the calculation of personal income tax payers.
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