律师行业是个高收入行业,一直以来都对其实行核定征收,在增加税收、涵养税源、促进行业发展中起到了积极作用。但随着经济形势的变化,新的情况不断出现,核定征收方式的一些弊端逐步显现,特别是在当前律师事务所“营改增”的大环境下,更需要对律师事务所征管方式进行改革和完善。本文通过税务稽查部门对律师行业的整体性稽查,指出了其中的一些问题,并提出相应的对策和建议。 The lawyer’s profession is a high-income industry and has been subject to the approval of its collection. It has played an active role in increasing taxes, conserving tax sources and promoting the development of the industry. However, with the changes in the economic situation, new situations continue to emerge and some drawbacks of the approved collection methods are gradually emerging. Especially in the current environment of law firms, Carry out reform and improvement. This article points out some of the problems through the tax auditing department’s overall audit of the lawyer’s profession, and puts forward corresponding countermeasures and suggestions.