If the proportion of occupational risk fund drawn by local law firms has been clearly stipulated, it shall be drawn according to the proportion stipulated locally; If there is no local provision for the withdrawal ratio, it may be withdrawn according to the withdrawal ratio of the professional risk fund of the accounting firm. There are different regulations in different places, such as career development fund, employee training fund, social occupational risk fund and social security fund.

Law firm refers to the working organization where People's Republic of China (PRC) lawyers perform their duties and carry out business activities. The organization of law firms shall be supervised and managed by judicial administrative organs and lawyers associations.