摘要
本研究依据《广东省律师薪酬、税收与职业发展调研报告(2012年)》的第一手资料及相关的数据,客观分析了广东省律师事务所和律师执业现状专业分工、接办案件和薪酬分配制度、税收征管方式和税负等现状,并从广东高素质律师队伍的建设及品牌价值培养的角度,试图揭示税制改革与律师高素质律师队伍建设的辩证关系,从而为完善国家和广东地方税收法律与政策,促进广东省律师行业品牌化、规模化和高端化的可持续发展提供可资信赖的资料和数据支持。
Since the lawyer system has been recovered,Guangdong Province lawyers do not only play a major role in maintaining the clients’ legitimate rights and interests,and correctly enforcing the carrying out of law,social fairness and justice,but also play a significant role in the progress of ruling the country by law.However,this industry has been fell into the unprecedented bottleneck of tax policy in the current age.Through the deep analysis of national and local tax law and policy of lawyer system,combined with data from our survey.We hope to understand and analyze the actual situation of lawyer salary,tax and high-quality lawyer team construction in Guangdong province,through the questionnaire survey method,for the purpose of scientific,reasonable and countermeasure research.At the same time,we provides also some methods to perfect the tax policy in our na tion and Guangdong province,which is to correct the position of lawyer system and provide a fair competition environment for tax collection,and finally promote the sustainable development of high-quality lawyer team.
出处
《学术研究》
CSSCI
北大核心
2013年第8期46-51,159,共6页
Academic Research
基金
广东省社科基金项目"论税权结构由税权力本位向税权利本位的转型"(GD11CFX07)的阶段性成果