(1) The annual operating income of sole proprietorships and partnership law firms established by lawyers’ personal investment, as the personal operating income of investment lawyers, shall be based on the production and operating income of individual industrial and commercial households. Calculate and pay personal income tax. When calculating their business income, the wages and salary income of the lawyer shall not be deducted. (2) A partnership law firm shall use the full annual operating income as the base, calculate the income distributed to each partner according to the capital contribution ratio or the proportion agreed in advance, and calculate and pay personal income tax. (3) The income paid by a law firm to its employees (including lawyers and administrative support staff, but excluding investors of the law firm) shall be calculated and paid personal income tax based on wages and salaries. (4) Lawyers who are employees of a law firm and the law firm share income according to the prescribed ratio. If the law firm does not bear the lawyer's case handling expenses (such as transportation, information, communication and hiring personnel, etc.), the lawyer's share of the monthly income The ratio is implemented in accordance with the regulations of each province and determined by the local taxation bureaus of autonomous regions and municipalities. The ratio does not exceed 30% of the lawyer's salary income for the current month. The balance after deducting the case handling expenses is linked to the salary paid by the law firm. Personal income tax is calculated and paid based on wages and salaries. . (5) For the wages and salaries earned by part-time lawyers from law firms, when the law firm withholds and pays their personal income taxes, they will no longer deduct the deduction items stipulated in the Personal Income Tax Law and use the full income (this part of the income (the balance after deducting case handling fees) directly determines the applicable tax rate and calculates the withholding and payment of personal income tax. (6) Legal advisory fees or other remuneration received by lawyers from clients receiving legal services shall be calculated as income from labor remuneration and subject to personal income tax.