Is the lawyer partner's salary incorporated into his income?

No. If the partner's lawyer's salary is included in the cost, it shall not be deducted before tax, but shall be incorporated into the taxable income of business income to declare the personal income tax of business income. A law firm has three lawyers, namely Mr. Hu, Mr. Chen and Mr. Wang. In China, the partners of law firms are not allowed to pay salaries, which is stipulated by the court of China, mainly to protect the interests of clients. The remuneration of partners' lawyers can be distributed to partners from the income of the firm. Therefore, the salary of a lawyer partner is not comprehensive income.