Cumulative withholding and prepayment of taxable income = cumulative income - cumulative tax-free income - cumulative deductions - cumulative special deductions - cumulative special additional deductions - cumulative other deductions determined in accordance with the law

The amount of prepayment tax that should be withheld in the current period = (cumulative taxable income withheld in advance × withholding rate - quick calculation deduction) - cumulative tax reduction or exemption - cumulative prepaid tax amount

Among them: The accumulated deduction expenses are calculated based on the personal tax threshold of 5,000 yuan/month multiplied by the number of months the taxpayer has been employed in the unit as of this month.

Quick calculated deductions for resident personal wages and salary income taxes in 2020