According to the Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.618): "Article 8 Withholding agents shall pay taxes in advance in the following ways to individual residents for income from labor remuneration and royalties: income from labor remuneration, royalties and royalties. Among them, the amount of remuneration for writing decreased by 70%.

Expense deduction: when paying taxes in advance, if the income from labor remuneration, manuscript remuneration and royalties does not exceed 4,000 yuan each time, the expenses will be deducted according to 800 yuan; If the income is more than 4,000 yuan each time, the expenses will be deducted according to 20% of the income.

Taxable income: income from labor remuneration and royalties. The amount of each income is taken as the taxable income to be withheld, and the withholding tax is calculated. Table 2 of individual income tax withholding rate is applicable to income from labor remuneration.

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