If the salary reaches the personal tax threshold, it can be deducted, but it is applicable to commission lawyers.

According to Document No. 149 and the "Notice of the State Administration of Taxation on Strengthening the Audit and Collection of Individual Income Taxes for Investors in Law Firms and Other Intermediary Institutions" (Guo Shui Fa [2002] No. 123):

< p> If the firm does not bear the lawyers' case-handling expenses (such as transportation expenses, information fees, communication fees, hiring personnel, etc.), the case-handling expenses will be deducted from the shared income, and the balance will be levied according to the "wage and salary income" item. The standard for lawyers to deduct case-handling expenses from their shared income is determined by each provincial-level local tax bureau and is generally 30% of the lawyer’s shared income for the month.