Prepayment of tax refers to a way for taxpayers to pay taxes to the tax authorities in advance according to a certain proportion or amount before the tax return expires. The main purpose of withholding tax is to ensure that taxpayers fulfill their tax obligations in full and on time, and to reduce the occurrence of illegal acts and tax arrears.

The calculation standard of withholding tax is mainly determined according to the taxpayer's taxable income and tax rate. In the advance payment of taxes, taxpayers need to choose the appropriate advance payment, payment method and payment period according to the provisions of the tax authorities. Prepayment of tax can make taxpayers reduce part of unpaid tax when declaring tax arrears, and avoid recovery of fines and financial risks.

For taxpayers, withholding tax is a good tax policy, which can effectively reduce the financial burden of enterprises and individuals. In addition, withholding and paying taxes can also optimize individual tax returns, improve taxpayers' tax awareness and self-consciousness, and promote the standardized development of taxation. Therefore, in daily life and work, taxpayers should rationally use the withholding policy to maximize their own interests.