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律师在当今社会的地位以及他所起的作用越来越受到人们关注，其收入已跨入相对较高的阶层。依法纳税是每个公民应尽的义务，律师事务所及其从业人员也责无旁贷，那么，作为律师事务所及其从业人员取得的收入应如何纳税呢？ 一、根据《中华人民共和国营业税暂行条例及其实施细则
The lawyer’s position in today’s society and his role are receiving more and more attention. Its income has entered a relatively high class. Paying taxes according to law is an obligation that every citizen should fulfill. Law firms and their practitioners are also duty-bound to pay taxes on their income as law firms and their practitioners. First, according to the "Provisional Regulations of the People’s Republic of China on Business Tax and its implementation details