A: According to Article 6 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Administrative Measures for the Withholding and Remittance of Individual Income Tax (Trial) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.618), withholding agents should calculate the tax withheld and remitted according to the cumulative withholding method when paying wages and salaries to individual residents, and make a monthly declaration for withholding and remitting.

Cumulative withholding method means that when withholding tax in a tax year, the cumulative withholding taxable income is based on the accumulated amount of the taxpayer's monthly wages and salaries minus the accumulated tax-free income, accumulated expense deduction, accumulated special additional deduction, accumulated special additional deduction and other deductions determined according to law. Apply the individual income tax withholding rate table 1 (see annex) to calculate the accumulated withholding tax, and then deduct the accumulated tax exemption and accumulated withholding tax. When the balance is negative, the tax refund will not be granted temporarily. When the balance is still negative after the end of the tax year, the taxpayer shall settle the annual comprehensive income, and refund more and make up less.

The specific calculation formula is as follows:

Current withholding tax amount = (accumulated taxable income withheld × withholding rate-quick deduction)-accumulated tax relief-accumulated withholding tax amount.

Accumulated withholding taxable income = accumulated income-accumulated tax-free income-accumulated expense deduction-accumulated special additional deduction-accumulated special additional deduction-accumulated other deductions determined according to law.

Among them, the cumulative deduction of expenses is calculated by multiplying 5000 yuan/month by the number of months the taxpayer has worked in this unit from the current year to this month.