(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
国家税务总局公告 [2012] 第53号
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%.
By CLP Temp