According to the provisions of the value-added tax reform document, the operating income of law firms belongs to the "consulting service" in the "modern service industry", which is the same as all industries. The income from the main business of borrowing accounts receivable should be taxed and paid value-added tax.
Whether labor income is based on wages and salaries depends on whether there is an employee employment relationship between lawyers and law firms. If yes, personal income tax is calculated according to wages and salaries; if no, it is calculated according to labor income.