Announcement on Individual Income Tax Issues Relevant to Employees of Law Firms
关于律师事务所从业人员有关个人所得税问题的公告
The rate at which expenditures and expenses that arise from the handling of cases are deducted from the shared revenue of lawyers shall be revised from the current rate of up to 30% of the shared revenue received by a lawyer for the month in question to up to 35%.
(Issued by the State Administration of Taxation on December 7 2012 and effective as of January 1 2013.)
(国家税务总局于二零一二年十二月七日发布，自二零一三年一月一日起执行。)
SAT Announcement [2012] No.53
We hereby make the following announcement concerning individual income tax issues relevant to employees of law firms:
国家税务总局公告 [2012] 第53号
1. The rate at which expenditures and expenses that arise from the handling of cases are deducted from the shared revenue of lawyers, as employees of law firms, as specified in the second paragraph of Article 5 of the State Administration of Taxation, Circular on Operational Issues Relevant to the Levy of Individual Income Tax on the Income Received by Employees of Law Firms (Guo Shui Fa [2000] No.149), shall be revised from the current rate of up to 30% of the shared revenue received by a lawyer for the month in question to up to 35%.
Lawyers' expenses that arise from the handling of cases and are subject to the foregoing revenue sharing method, may not be listed as costs of the law firm again. The preceding paragraph shall be implemented from January 1 2013 to December 31 2015.
现对律师事务所从业人员有关个人所得税问题公告如下：
2. Article 8 of document Guo Shui Fa [2000] No.149 is repealed, the legal advisory fees or other monetary remuneration received by a lawyer from a recipient of legal services shall be added to the other income he/she receives from his/her law firm, and individual income tax shall be calculated and paid thereon in accordance with provisions.
3. When a partner calculates his/her taxable income, he/she shall deduct expenses on the strength of lawful and valid receipts and in accordance with the Individual Income Tax Law and relevant provisions. With respect to relevant expenses actually incurred in connection with business, but for which a partner is genuinely unable to provide lawful and valid receipts, the same may be deducted at the following rates after signature in confirmation by the concerned party: for the portion of individual annual business revenue not exceeding Rmb500,000, they may be deducted at the rate of 8%; for the portion of individual annual business revenue exceeding Rmb500,000, but less than or equal to Rmb1 million, they may be deducted at the rate of 6%; and for the portion of individual annual business revenue exceeding Rmb1 million, they may be deducted at the rate of 5%.
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。
Where levy based on audit does not apply, the preceding paragraph shall not apply. The preceding paragraph shall be implemented from January 1 2013 to December 31 2015.
4. Expenses for professional training attended in accordance with the provisions of lawyers' associations that a lawyer bears personally may be deducted as incurred.
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。
5. Rates for other expenses and expenditures incurred by law firms and by lawyers personally shall be handled in accordance with the provisions of documents such as the State Administration of Taxation, Circular on the Issuance of the <Measures for the Calculation of Individual Income Tax on the Individuals of Industrial and Commercial Proprietorships> (Trial Implementation) (Guo Shui Fa [1997] No.43).
6. This Announcement shall be effective as of January 1 2013.
(Issued by the State Administration of Taxation on December 7 2012 and effective as of January 1 2013.)
二、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。
SAT Announcement [2012] No.53
We hereby make the following announcement concerning individual income tax issues relevant to employees of law firms:
三、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。
1. The rate at which expenditures and expenses that arise from the handling of cases are deducted from the shared revenue of lawyers, as employees of law firms, as specified in the second paragraph of Article 5 of the State Administration of Taxation, Circular on Operational Issues Relevant to the Levy of Individual Income Tax on the Income Received by Employees of Law Firms (Guo Shui Fa [2000] No.149), shall be revised from the current rate of up to 30% of the shared revenue received by a lawyer for the month in question to up to 35%.
Lawyers' expenses that arise from the handling of cases and are subject to the foregoing revenue sharing method, may not be listed as costs of the law firm again. The preceding paragraph shall be implemented from January 1 2013 to December 31 2015.
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。
2. Article 8 of document Guo Shui Fa [2000] No.149 is repealed, the legal advisory fees or other monetary remuneration received by a lawyer from a recipient of legal services shall be added to the other income he/she receives from his/her law firm, and individual income tax shall be calculated and paid thereon in accordance with provisions.
3. When a partner calculates his/her taxable income, he/she shall deduct expenses on the strength of lawful and valid receipts and in accordance with the Individual Income Tax Law and relevant provisions. With respect to relevant expenses actually incurred in connection with business, but for which a partner is genuinely unable to provide lawful and valid receipts, the same may be deducted at the following rates after signature in confirmation by the concerned party: for the portion of individual annual business revenue not exceeding Rmb500,000, they may be deducted at the rate of 8%; for the portion of individual annual business revenue exceeding Rmb500,000, but less than or equal to Rmb1 million, they may be deducted at the rate of 6%; and for the portion of individual annual business revenue exceeding Rmb1 million, they may be deducted at the rate of 5%.
四、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。
Where levy based on audit does not apply, the preceding paragraph shall not apply. The preceding paragraph shall be implemented from January 1 2013 to December 31 2015.
4. Expenses for professional training attended in accordance with the provisions of lawyers' associations that a lawyer bears personally may be deducted as incurred.
五、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。
5. Rates for other expenses and expenditures incurred by law firms and by lawyers personally shall be handled in accordance with the provisions of documents such as the State Administration of Taxation, Circular on the Issuance of the <Measures for the Calculation of Individual Income Tax on the Individuals of Industrial and Commercial Proprietorships> (Trial Implementation) (Guo Shui Fa [1997] No.43).
6. This Announcement shall be effective as of January 1 2013.
六、本公告自2013年1月1日起执行。
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