(1) The annual operating income of a wholly-owned or partnership law firm funded by lawyers shall be regarded as the personal operating income of the funded lawyers, and personal income tax shall be calculated and paid according to the production and operating income of individual industrial and commercial households. When calculating the operating income, the wages and salaries of the funded lawyers shall not be deducted. (2) A partnership law firm shall, based on the total annual operating income, calculate the income that each partner should distribute according to the proportion of capital contribution or the proportion agreed in advance, and calculate and pay individual income tax. (3) Income paid by law firms to employees (including lawyers and administrative assistants, but excluding investors of law firms) shall be calculated and paid with personal income tax according to the income from wages and salaries. (4) Lawyers who are employees of the law firm share the income with the law firm in accordance with the prescribed proportion. Law firms do not bear the expenses incurred by lawyers in handling cases (such as transportation fees, information fees, communication fees, hiring personnel, etc.). The lawyer's monthly income is not higher than 30% of the lawyer's monthly income determined by the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government. After deducting the expenses for handling the case, the balance shall be combined with the salary paid by the law firm. (5) When a part-time lawyer obtains income in the nature of wages and salaries from a law firm, the law firm does not deduct the expense deduction standard stipulated in the Individual Income Tax Law, and directly determines the applicable tax rate according to the total income (the balance after deducting the handling expenses) and calculates the withholding individual income tax. (6) Personal income tax shall be calculated and paid according to the income from remuneration for labor services for legal consultancy fees or other remuneration obtained by lawyers from the parties receiving legal services.