After paying taxes according to law, deducting public funds, office expenses, lawyers' salaries and equipment expenses, and before distributing profits, a law firm shall withdraw no less than 10% of the development fund and no less than 4% of the training fund every year. Law firms withdraw 2-3% of lawyers' annual income as risk funds every year, with a maximum amount of 20,000 yuan. After 20,000 yuan is fully raised, the risk fund will not be withdrawn. If there is any expenditure, it must be replenished in time.