Because the quick deduction is calculated according to the full progressive tax rate, the deduction is not slowed down when calculating the payable income. That is to say, only when the corresponding requirements are met, the deceleration calculation and deduction are needed.

Calculation of taxable income according to Article 6 of the Individual Income Tax Law of the People's Republic of China:

(1) For the comprehensive income of individual residents, the taxable income shall be the balance after deducting expenses of 60,000 yuan from the income in each tax year and special deductions, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable.

(3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year.

(4) If the income from property leasing does not exceed 4,000 yuan each time, the expenses shall be reduced by 800 yuan; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income.

(5) For the income from the transfer of property, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

(six) interest, dividends, bonus income and accidental income, with the amount of income for each taxable income.

Other provisions on individual income tax.

Article 8 of the Individual Income Tax Law of the People's Republic of China has the right to make tax adjustments in a reasonable way under any of the following circumstances:

(1) The business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable of individuals or their related parties is reduced without justifiable reasons;

(2) Enterprises controlled by individual residents, or established in countries (regions) where the actual tax burden is obviously low under the control of individual residents, have no reasonable business needs, and do not distribute or reduce the distribution of profits belonging to individual residents;

(3) Individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose.

If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make up the tax, they shall make up the tax and charge interest according to law.

Reference to the above content? State Taxation Administration of The People's Republic of China-Individual Income Tax Law of the People's Republic of China