According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management of VAT Exemption Policy for Small-scale Taxpayers (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1 9 No.4), small-scale taxpayers have VAT taxable sales, and the total monthly sales do not exceed 654.38 million yuan (for example, 1 quarter is1tax period, and the quarterly sales do not exceed 300,000 yuan, the same below).
Small-scale taxpayers engaged in taxable sales of value-added tax, whose monthly sales amount exceeds 654.38+10,000 yuan, but not more than 654.38+10,000 yuan after deducting the sales of real estate in this period, shall be exempted from value-added tax on sales of goods, services and intangible assets.
At the same time, the document stipulates that small-scale taxpayers with fixed-term tax payment can choose 1 month or 1 quarter as the tax payment period, and once selected, it cannot be changed within one fiscal year.
Is the small-scale lawyer partnership a quarterly report? In fact, both quarterly and monthly reports can be used. Enterprises can choose the most suitable tax payment period according to their own business conditions and enjoy preferential tax dividends to the maximum extent.
How do partnership lawyers calculate personal income tax?
We know the personal income tax of law firms from three different types of people, namely, partner lawyers, employee lawyers and other employees.
1, category I: partner lawyers
Partner lawyers, that is, partners of law firms, need to pay personal income tax according to "business income".
How to calculate the operating income? Calculate and deduct according to the standards stipulated in No.35 Order of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), Measures for Taxation of Individual Income Tax of Individual Industrial and Commercial Households in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and No.91Provisions of Caishui on Individual Income Tax of Investors in Sole proprietorship and Partnership Enterprises. Four points should be paid attention to when auditing, collecting and calculating the personal income tax of partners' business income:
1. When calculating the operating income, the salary and salary of the partner's lawyer shall not be deducted.
2. Lawyers' fees for revenue sharing shall not be charged repeatedly in law firms. (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.53, 20 12). The lawyers of the revenue sharing method belong to the employee lawyers to be discussed below.
3. The business training expenses incurred by lawyers in accordance with the provisions of the Lawyers Association can be deducted according to the facts. The provisions here are business training conducted in accordance with the provisions of the Bar Association. If a lawyer personally participates in business training, it cannot be deducted.
4. A partnership law firm shall, based on the total annual operating income, calculate the income to be distributed according to the proportion of each partner's capital contribution or the proportion agreed in advance, so as to collect personal income tax. (Guo Shui Fa [2000] 149)
2. Category II: Employee Lawyers
Lawyers, including full-time lawyers and part-time lawyers, pay personal income tax according to the "salary income" obtained from law firms. A part-time lawyer refers to a person who has obtained a lawyer's qualification and a lawyer's practice certificate and is engaged in the lawyer's profession without leaving his post.
3. Category III: Other employees
Other people who work in law firms, such as logistics managers, pay taxes according to their wages and salaries. If an employee lawyer hires another person in his own name, the employee lawyer shall withhold the individual income tax of the hired person according to the "income from labor remuneration". For the convenience of operation, the withheld tax can be paid into the state treasury by his law firm. (Guo Shui Fa [2000] 149)
The tax period of small-scale law firms has been explained above. For more information about whether small-scale lawyer partnerships implement quarterly reports, please visit our website. We have gathered a team of more than 500 industry finance and taxation experts to provide you with one-on-one online question-and-answer service in real time, pay attention to us and help finance and taxation partners better cope with the practice!