2. Article 1 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Personal Income Tax of Law Firm Employees (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012 No.53) stipulates that if the lawyers specified in Article 5, paragraph 2 of the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Personal Income Tax of Law Firm Employees (Guo Shui Fa [2000]149) are law firm employees, the handling expenses shall be paid from their income. The fees for handling cases by lawyers who implement the above-mentioned income sharing method shall not be charged repeatedly in law firms. The provisions of the preceding paragraph shall be implemented from1October 20 13 1 day to February 20 15 12 3 1 day.
3. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Anhui Provincial Taxation Bureau 20 16 09 12366 Hot Questions Answers to the third question "How should a lawyer pay personal income tax when handling a case and getting a share of income from a law firm?" It is clear in the answer that the partnership law firm should calculate the income that each partner should distribute according to the proportion of capital contribution or the proportion agreed in advance based on the full annual operating income, so as to collect personal income tax. Income paid by law firms to employees (including lawyers and administrative assistants, but excluding investors of law firms, the same below) shall be subject to individual income tax according to taxable items of "income from wages and salaries". Lawyers who are employees of a law firm shall share the income with the law firm in accordance with the prescribed proportion. Law firms do not bear the expenses incurred by lawyers in handling cases (such as transportation fees, information fees, communication fees, hiring personnel, etc.). The residual income after deducting the handling expenses in accordance with the provisions of the second paragraph of this article shall be merged with the wages paid by the law firm, and personal income tax shall be levied according to the tax item of "income from wages and salaries". The standard for lawyers to deduct case handling fees from their income share shall be determined by the provincial tax bureaus within 30% of lawyers' income share in the current month according to the overall situation of local lawyers' case handling fees, the income share between lawyers and law firms and other relevant reference factors. Document basis: Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Business Issues Related to Personal Income Tax on Income Obtained by Practitioners of Law Firms (Guo Shui Fa [2000] 149).