各省、自治区、直辖市和计划单列市地方税务局: 最近一段时间以来,个别地区在律师事务所全行业实行核实征收个人所得税的办法,其核定的税负明显低于法定税负。这种做法不符合《国务院关于批转国家税务总局加强个 Local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities specifically designated in the state plan: In recent years, individual regions have implemented a method of verifying the collection of personal income tax in all branches of a law firm, and their approved tax burden is obviously lower than the statutory tax burden. This approach does not meet the "State Council on Approving State Administration of Taxation to strengthen a