Article 31 of the Measures for the Administration of Partnership Law Firms stipulates that a partnership law firm shall set up funds such as career development, practice risk, social security and training in accordance with regulations. However, the regulations on extraction vary from place to place. Generally speaking, after paying taxes according to law, deducting public funds, office expenses, lawyers' salaries and equipment expenses, a law firm should withdraw not less than 10% of development funds and not less than 4% of training funds every year before distributing profits.