There are three main ways to deduct personal income tax expenses: quota, fixed rate and accounting. According to the Individual Income Tax Law of People's Republic of China (PRC), the deduction standard is as follows: Article 6 Calculation of taxable income: 1. Income from wages and salaries is taxable income after deducting expenses of 3500 yuan from monthly income. Two, the income from the production and operation of individual industrial and commercial households, with the balance of the total income of each tax year after deducting costs, expenses and losses as taxable income. Three, enterprises and institutions contracted and leased business income, with the total income of each tax year, after deducting the necessary expenses, the balance of taxable income. Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, minus 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. Five, the income from the transfer of property, the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses is the taxable income. Six, interest, dividends, bonus income, accidental income and other income, for each taxable income. Individual donations to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council. For taxpayers who have no domicile in China but get income from wages and salaries, and taxpayers who have domicile in China but get income from wages and salaries outside China, additional deductions can be determined according to their average income level, living standard and exchange rate changes. The applicable scope and standard of additional deduction shall be stipulated by the State Council.