Calculation method of individual income tax of partner lawyers: when calculating taxable income, partner lawyers should deduct expenses according to the individual income tax law and relevant regulations with legal and valid credentials; For the business-related expenses that really cannot provide legal and valid credentials, if the personal annual operating income does not exceed 500,000 yuan, it will be deducted by 8%; The part exceeding 500,000 yuan to1000,000 yuan shall be deducted by 6%.

Legal objectivity:

Announcement of State Taxation Administration of The People's Republic of China on Personal Income Tax for Practitioners of Law Firms Article 3 When calculating taxable income, a partner lawyer shall deduct expenses according to the Personal Income Tax Law and relevant regulations with legal and valid credentials; For the business-related expenses that really cannot provide legal and valid credentials, after being signed by the parties, the expenses can be deducted according to the following standards: 8% of the annual business income of individuals does not exceed 500,000 yuan; The part of an individual's annual business income exceeding 500,000 yuan to1000,000 yuan shall be deducted by 6%; The part of an individual's annual business income exceeding/kloc-0.00 million yuan shall be deducted by 5%.