国家税务总局关于律师事务所从业人员有关个人所得税问题的公告

The Public Notice of the State Administration of Taxation on Issues

Concerning Individual Income Tax Levied upon the Employees of

Law Firms

 【法规标题】国家税务总局关于律师事务所从业人员有关个人所得税问题的

公告

 [Title of the Regulation] The Public Notice of the State Administration of

Taxation on Issues Concerning Individual Income Tax Levied upon the

Employees of Law Firms

 【颁布单位】国家税务总局

 [Promulgation Department] The State Administration of Taxation

 【发文字号】公告 2012 年第 53 号

 [File No.] Public Notice [2012] No.53

 【颁布时间】2012-12-7

 [Promulgation Date] 2012-12-7

国家税务总局 The State Administration of Taxation

国家税务总局公告 2012 年第 53 号 The Public Notice of the State Administration of

Taxation [2012] No. 53

国家税务总局关于律师事务所从业人员有关个人所得税问题的公告

The Public Notice of the State Administration of Taxation on Issues Concerning

Individual Income Tax Levied upon the Employees of Law Firms

现对律师事务所从业人员有关个人所得税问题公告如下：

It’s hereby promulgated the public notice on issues concerning individual income tax

levied upon the employees of law firms:

一、《国家税务总局关于律师事务所从业人员取得收入征收个人所得税有关业务

问题的通知》(国税发〔2000〕149 号)第五条第二款规定的作为律师事务所雇员

的律师从其分成收入中扣除办理案件支出费用的标准，由现行在律师当月分成收

入的 30%比例内确定，调整为 35%比例内确定。

1. The standard for deducting expenses incurred in handling cases from the shared

revenues of the lawyers employed by law firms, as stipulated in Article 5(2) of the

Circular of the State Administration for Taxation on Issues Concerning Levying

Individual Income Tax upon the Employees of Law Firms (GUO SHUI FA [2000] Try Tsidu, Try an Easier Success!

No.149), is adjusted from currently being determined within 30% of the shared

revenue of each month to 35% thereof.

二、实行上述收入分成办法的律师办案费用不得在律师事务所重复列支。前款规

定自 2013 年 1 月 1 日至 2015 年 12 月 31 日执行。

2. The expenses incurred in handling cases by the lawyers who are implemented the

aforesaid revenue-sharing method may not be disbursed from as part of the cost and

expenses of the law firms once again. The preceding paragraph shall be implemented

from January 1st, 2013 to December 31st, 2015.

三、废止国税发〔2000〕149 号第八条的规定，律师从接受法律事务服务的当事

人处取得法律顾问费或其他酬金等收入,应并入其从律师事务所取得的其他收入,

按照规定计算缴纳个人所得税。

3. Article 8 of GUO SHUI FA [2000] No.149 is hereby abolished. The incomes such

as the advisory and legal fees or other remunerations obtained by lawyers from the

clients who receive legal services shall be incorporated into other incomes obtained

by them from the law firms, for which the individual income tax shall be calculated

and paid according to the relevant rules.

四、合伙人律师在计算应纳税所得额时，应凭合法有效凭据按照个人所得税法和

有关规定扣除费用；对确实不能提供合法有效凭据而实际发生与业务有关的费

用，经当事人签名确认后，可再按下列标准扣除费用：个人年营业收入不超过

50 万元的部分，按 8%扣除；个人年营业收入超过 50 万元至 100 万元的部分，

按 6%扣除；个人年营业收入超过 100 万元的部分，按 5%扣除。

4. In calculation of the taxable incomes for the lawyers who are partners in law

firms, the expenses shall be deducted on the basis of legitimate and valid evidences

and in accordance with the Individual Income Tax Law and relevant regulations; with

respect to the business expenses actually incurred for which no legitimate and valid

evidences may be provided, after confirmation by signature of the clients, the

expenses may be deducted in accordance with the following standards: for the amount

of personal annual operating revenue not exceeding RMB 500,000 Yuan, the expenses

shall be deducted as per 8%; for the amount of personal annual operating revenue

from RMB 500,000 Yuan to RMB 1,000,000 Yuan, the expenses shall be deducted as

per 6%; and for the amount of personal annual operating revenue exceeding RMB

1,000,000 Yuan, the expenses shall be deducted as per 5%.

五、不执行查账征收的，不适用前款规定。前款规定自 2013 年 1 月 1 日至 2015

年 12 月 31 日执行。

5. The preceding paragraph may not be applicable to the law firms which don’t

implement the tax collection on audit of accounts. The preceding paragraph shall be

implemented from January 1st, 2013 to December 31st, 2015.

六、律师个人承担的按照律师协会规定参加的业务培训费用，可据实扣除。 Try Tsidu, Try an Easier Success!

6. The expenses for professional trainings participated in by lawyers in accordance

with stipulations of the bar associations, which are assumed by the lawyers

themselves, may be deducted in full amount.

七、律师事务所和律师个人发生的其他费用和列支标准，按照《国家税务总局关

于印发〈个体工商户个人所得税计税办法（试行）〉的通知》（国税发〔1997〕43

号）等文件的规定执行。

7. Other expenses incurred by law firms and their lawyers as well as the relevant

disbursement standards shall be implemented as per the stipulations in the Circular of

the State Administration of Taxation on Printing and Distributing the Measures for

Calculation of Individual Income Taxes of Individual Businesses (Trial

Implementation) (GUO SHUI FA [1997] No.43) and other relevant documents.

八、本公告自 2013 年 1 月 1 日起执行。

8. The Public Notice shall be implemented as of January 1st, 2013.

九、特此公告。

9. The Public Notice is hereby promulgated.

国家税务总局 The State Administration of Taxation

2012 年 12 月 7 日 December 7th, 2012