【摘要】：本研究依據(jù)《廣東省律師薪酬、稅收與職業(yè)發(fā)展調(diào)研報(bào)告(2012年)》的第一手資料及相關(guān)的數(shù)據(jù),客觀分析了廣東省律師事務(wù)所和律師執(zhí)業(yè)現(xiàn)狀專(zhuān)業(yè)分工、接辦案件和薪酬分配制度、稅收征管方式和稅負(fù)等現(xiàn)狀,并從廣東高素質(zhì)律師隊(duì)伍的建設(shè)及品牌價(jià)值培養(yǎng)的角度,試圖揭示稅制改革與律師高素質(zhì)律師隊(duì)伍建設(shè)的辯證關(guān)系,從而為完善國(guó)家和廣東地方稅收法律與政策,促進(jìn)廣東省律師行業(yè)品牌化、規(guī)模化和高端化的可持續(xù)發(fā)展提供可資信賴(lài)的資料和數(shù)據(jù)支持。
[Abstract]:Based on the first-hand data and related data of Guangdong Province lawyers' compensation, Taxation and Professional Development report (2012), this study objectively analyzes the professional division of labor between Guangdong law firms and lawyers. In this paper, the author tries to reveal the dialectical relationship between tax reform and the construction of high-quality lawyers in Guangdong from the point of view of the construction of high-quality lawyers and the cultivation of brand value, as well as the present situation of handling cases and salary distribution system, the way of tax collection and the tax burden. In order to perfect the national and local tax laws and policies and promote the sustainable development of the lawyer industry in Guangdong Province, we can provide reliable data and data support for the sustainable development of the brand, scale and high-end of the lawyer industry in Guangdong Province.
【作者單位】： 華南理工大學(xué)法學(xué)院;
【基金】：廣東省社科基金項(xiàng)目“論稅權(quán)結(jié)構(gòu)由稅權(quán)力本位向稅權(quán)利本位的轉(zhuǎn)型”(GD11CFX07)的階段性成果
【分類(lèi)號(hào)】：D926.5
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本文編號(hào)：2456287