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律师个人执业存在五种形式:合伙人律师、提成律师、工薪律师、兼职律师、行政辅助人员。其个人所得不同,对其征收个人所得税的征收依据、征收标准和征收方式也不尽相同。近日,国家税务总局发布了《关于律师事务所从业人员有关个人所得税问题的公告》(国家税务总局公告2012年第53号,以下简称第53号公告),对于律师事务所从业人员有关个人所得税问题进行了明确,公告自2013年1月1日起执行。同《关
There are five forms of solicitors’ personal practice: partner lawyer, commission lawyer, wage lawyer, part-time lawyer and administrative assistant. Their personal income is different, the collection of personal income tax levied on the basis of its collection standards and collection methods are not the same. Recently, the State Administration of Taxation promulgated the “Notice on Individual Income Taxes of Law Firm Practitioners” (State Administration of Taxation Announcement No. 53 of 2012, hereinafter referred to as Announcement No. 53), and the personal income tax of practitioners in law firms Made clear, the announcement since January 1, 2013 implementation. With "off