Lawyer's fees are consulting services, and the VAT rate should be 6%.
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
Lawyer fee standard
National Development and Reform Commission of Ministry of Justice
Development and Reform Price (2006)6 1 1
Measures for the administration of lawyers' service charges
Article 1 These Measures are formulated in accordance with the Price Law, the Lawyers Law and other relevant laws and regulations in order to standardize the charging behavior of lawyers' services, safeguard the legitimate rights and interests of clients and lawyers, and promote the healthy development of the lawyer service industry.
Article 2 These Measures shall apply to the charging behavior of law firms established in accordance with the Lawyers Law of People's Republic of China (PRC) and lawyers who are allowed to practice to provide legal services for clients.
Article 3 Fees for lawyers' services shall follow the principles of openness, fairness, voluntary compensation and good faith.
Law firms should facilitate the people, strengthen internal management, reduce service costs, and provide convenient and high-quality legal services for clients.
Article 4 The fees for lawyers' services shall be guided by the government and regulated by the market.
Charge by piece
(1) Cases without property disputes: for ordinary civil, economic and administrative cases that do not involve property, according to the nature and complexity of the case and the time required for work, the fee is between 6,000-11,000,000 yuan through negotiation; If foreign-related civil, economic and administrative cases do not involve property, the agency fee shall not be less than 20,000 yuan [2];
(2) Legal documents: write, modify and review legal documents on behalf of others, and charge a fee of 600-2,000 yuan per document through negotiation according to the nature, difficulty and time required for work of legal documents;
⑶ Lawyer's witness: According to the nature of legal documents, the required time and other factors, the fee is negotiated between 2000- 10000 yuan/piece.
(4) Attorneys' notarization: The fees charged by lawyers for notarization are 65,438 yuan+0,500-3,000 yuan each;
(5) Lawyer's letter and legal opinion: issue a lawyer's letter or legal opinion for the client, and negotiate fees according to the difficulty of related affairs, the purpose of use, the time required for work, etc. , and each set is between1.500-20,000 yuan.
(6) Lawyers' investigation: fees shall be negotiated according to the investigation items.
What is the tax rate for lawyers' consulting fees? Lawyers belong to the service industry, so the fees they pay belong to value-added tax, and the tax rate of value-added tax is 6%. The social status of lawyers is still relatively high. The state has certain regulations on attorney fees, but in most cases, they are charged according to their actual situation.