一、问题的提出 我国律师事务所的数量增长很快，但是，其规模普遍较小，与先进国家同行业相比有较大的差距。特别是合伙制律师事务所全部资金由合伙人自筹，资金少、底子薄等问题更加突出。而合伙所的税收问题正是本文所要探讨的内容。 在世界范围内，合伙所是律师机构主要的 First, the issue put forward The number of law firms in China grew rapidly, but its size is generally small, compared with the advanced countries in the industry there is a big gap. In particular, all the funds of the partnership law firm are raised by the partners themselves, and the problems of lack of funds and weak foundation are all the more prominent. The partnership of the tax issue is the content of this article to explore. In the world, the partnership is the main law firm