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随着税制改革的不断完善,律师的纳税问题越来越受到主管部门和社会的关注。然而调查发现,为规避纳税,有的律师事务所甚至不惜违规虚假做账,严重影响了自身形象。合理合法地节税是可以的,但必须在不违反国家规定的前提下,通过充分利用自身业务特点科学筹划去实观。一、律师纳税筹划的依据(一)律师收入及其取得途径《律师服务收费管理暂行办法》第十条规定:律师为委托人提供法律服务,由律师事务所与委托人签订协议,依照规定的收费标准向委托人收取律师服务费,并向委
With the continuous improvement of the tax reform, lawyers pay more and more attention to the issue of tax administration and the society. However, the survey found that in order to avoid taxation, some law firms even did not hesitate to make false accounts, seriously affecting their own image. It is possible to save tax reasonably and legally, but it must be scientifically planned and implemented under the premise of not violating the provisions of the state and by making full use of its own business characteristics. First, the lawyer tax planning basis (A) lawyer income and access to “Interim Measures for the management of fees for lawyers,” Article X provides: the lawyer for the client to provide legal services, the law firm and the client signed an agreement, in accordance with the provisions of Charges to the client lawyer service fee charged to the Commission