自1978年我国恢复律师制度以来,律师业一直是法治建设的重要力量,新《律师法》更将律师的职责定位为“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”。但作为市场化运营的行业,律师业的发展现状却不容乐观,与其发展现状不相适应的国家和地方税收政策乃一大制约因素。本文以广东律师业为主要研究对象,通过归纳分析律师业的税收政策,结合《广东省律师薪酬与职业发展调研报告(2012年)》的数据,指出广东省律师业现阶段税收政策的瓶颈,探寻完善该领域税收政策之路,望有助于正确定位律师业,为律师业创造公平的税收环境,进而保障律师业的可持续发展。 Since China restored its lawyer system in 1978, the lawyer profession has always been an important force in the construction of the rule of law. The new Lawyer Law also defines the lawyer’s duties as “safeguarding the legitimate rights and interests of litigants, safeguarding the correct implementation of laws and safeguarding social fairness and justice” . However, as a market-oriented operation, the status quo of the lawyer’s profession is not optimistic. National and local tax policies that are incompatible with the current development status are a major constraint. This article takes Guangdong’s lawyer profession as the main research object. By summarizing the taxation law of the lawyer’s profession and combining with the data of “Research Report on Lawyer’s Compensation and Career Development in Guangdong Province (2012)”, this paper points out the bottleneck of the current lawyer’s taxation policy in Guangdong Province, Explore the road to improve tax policy in this area, hope to help correct the legal profession, lawyers to create a fair tax environment, thus ensuring the legal profession’s sustainable development.