1, VAT
General taxpayers 6%, small-scale taxpayers 3%.
tax rate
For example, income 10000 yuan, general taxpayers pay 600 yuan, and small-scale taxpayers pay 300 yuan.
2. Urban construction tax
Based on the value-added tax paid: 7% in towns, 5% in counties and 1% in rural areas. If the location of large and medium-sized industrial and mining enterprises is not in urban areas, counties or towns, the tax rate is 1%.
tax rate
For example, the value-added tax 100 yuan, and the urban construction tax: 7 yuan, 5 yuan, rural areas and others 1 yuan.
3, education surcharge, local education surcharge
Based on the value-added tax paid: 3% for education and 2% for local education.
tax rate
For example, the value-added tax 100 yuan, education fee plus 3 yuan, local education plus 2 yuan.
4. Personal income tax
"Income from wages and salaries"? The balance of monthly income after deducting expenses of 3500 yuan is taxable income.
According to the Measures for the Administration of Law Firms
Chapter II Conditions for the Establishment of a Law Firm
Article 7 A law firm may be established by lawyers in partnership, by lawyers themselves, or funded by the state.
A partnership law firm may be established in the form of general partnership or special general partnership.
Article 8 The establishment of a law firm shall meet the following basic conditions:
1, with its own name, domicile and articles of association;
2. Having lawyers who meet the requirements of the Lawyers Law and these Measures;
3. The promoter shall be a lawyer with certain practice experience and full-time practice, and has not been punished for stopping practice within three years before the application for establishment;
4, there are assets that meet the requirements of these measures.
Article 9 The establishment of a general partnership law firm shall meet the following conditions in addition to those stipulated in Article 8 of these Measures:
1. There is a written partnership agreement;
2. There are more than three partners as promoters;
3. The promoter shall be a lawyer with more than three years' practice experience and full-time practice;
4. Having assets of more than RMB 300,000.
Article 10 The establishment of a special general partnership law firm shall meet the following conditions in addition to those stipulated in Article 8 of these Measures:
1. There is a written partnership agreement;
2. There are more than 20 partners as founders;
3. The promoter shall be a lawyer with more than three years' practice experience and full-time practice;
4. Assets with RMB10 million yuan or more.
Article 11 The establishment of an individual law firm shall meet the following conditions in addition to those stipulated in Article 8 of these Measures:
1, the founder should be a lawyer with more than five years' practice experience and can practice full-time;
2. Having assets of more than 100,000 yuan.
Twelfth state-funded law firms, in addition to meeting the general conditions stipulated in the Lawyers Law, should also have more than two lawyers who can practice full-time as stipulated in the Lawyers Law.
Where it is necessary for the state to invest in the establishment of a law firm, it shall be established by the local judicial administrative organ at the county level, and the relevant departments of the local people's government at the county level shall allocate the preparatory funds and provide financial guarantee before applying for the establishment permit.
Extended data:
Licensing procedures for the establishment of law firms
Article 18 The judicial administrative organ of a city divided into districts or a district (county) of a municipality directly under the Central Government accepts an application for the establishment of a law firm, conducts a preliminary examination, reports it to the judicial administrative organ of a province, autonomous region or municipality directly under the Central Government for examination, and makes a decision on whether to approve the establishment.
Article 19 To apply for the establishment of a law firm, the following materials shall be submitted to the judicial administrative organ of the local municipal or district (county) municipality directly under the Central Government:
1. Application for establishment;
2. Name and articles of association of the law firm;
3, the name list, resume, identity certificate and lawyer's practice certificate of the person in charge of the law firm;
4. proof of residence;
5. Proof of assets.
When establishing a partnership law firm, a partnership agreement shall also be submitted.
A law firm funded by the state shall submit the approval documents issued by the relevant departments of the local people's government at the county level on the allocation, preparation and provision of funds.
When applying for the establishment permit, the applicant shall truthfully fill in the registration form for the establishment of a law firm.
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) _ Announcement on Personal Income Years of Yi Shi Office Employees
Measures for the Administration of Baidu Encyclopedia _ Law Firm