According to the relevant policies and regulations, when calculating personal income tax, lawyers can directly determine the handling fee by multiplying the divided income by 30%, without providing corresponding bills. The original intention of this policy is to simplify the calculation process of lawyers' personal income tax. In practice, the tax authorities require lawyers to provide corresponding bills for handling cases, including transportation fees, training fees and office expenses. It is suggested that lawyers keep the corresponding bills, especially in the case of a large number of expenses without tickets, and consider adopting the agency model to assist in obtaining the corresponding bills, so as to reduce the personal tax burden and ensure compliance. Doing so can help lawyers get a bill that accounts for 30% of the handling fee, thus reducing the burden of personal income tax.