The calculation method of withholding VAT, withholding enterprise income tax and withholding VAT deduction is as follows: tax-included income = tax-excluded income * 1+ VAT rate, /( 1- enterprise income tax rate-VAT rate * urban construction tax and education surcharge rate). Enterprise income tax = income including tax/1+ VAT rate, * enterprise income tax rate; VAT = income including tax/1+ VAT rate, * VAT rate; Urban construction tax and education surcharge = VAT × urban construction tax and education surcharge rate.