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律师行业的稳健发展与否,无疑是衡量现代社会法治文明程度的一个重要标志。我国《律师法》赋予律师负有“维护当事人合法权益,维护法律正确实施,维护社会公平和正义”的神圣职责。党中央、全国人民代表大会以及国务院先后发文,明确把完善律师税收制度作为保障律师行业稳健发展的一项重要任务。~①然而国家税务总局有关律师行业的财税政策,却呈现与之相悖的一些特征,不利于我国律师行业品牌化、规模化和高端化的可持续发展。
The steady development of the lawyer’s profession is undoubtedly an important indicator of the degree of civilization in the modern society under the rule of law. Our “Lawyer’s Law” gives lawyers the sacred duty of “safeguarding the legitimate rights and interests of the parties, safeguarding the correct implementation of the law and safeguarding social fairness and justice.” The Central Party Committee, the National People’s Congress and the State Council have successively issued a document that clearly defines improving the taxation system of lawyers as an important task in safeguarding the steady development of the lawyer’s profession. However, the taxation policies of the State Administration of Taxation on the lawyers ’profession show some characteristics contrary to them, which are not conducive to the sustainable development of branding, scale and high-end of the lawyers’ profession in China.