computing formula

Refund or supplementary tax amount = [(① Comprehensive income-260,000 yuan-③ Special additional deductions such as "three insurances and one gold")-④ Special additional deductions such as children's education-⑤ Other deductions determined according to law-⑤ Donation) ×⑦Applicable tax rate-⑧ Quick deduction ]-202 1 year advance tax.

(1) "Comprehensive income" includes wages and salaries, labor remuneration and royalties. Obtained from February 3 1 202 1 to 1.

Items (2) to (6) can be deducted before calculating the annual tax payable, namely

? The tax threshold is 60,000 yuan/year.

? Special additional deductions for basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund.

? Taxpayers meet the special additional deduction conditions such as children's education, continuing education, housing loan interest or housing rent, supporting the elderly and serious medical expenses.

? Other deductions determined according to law.

? Qualified charitable donations

⑦ Applicable tax rate and 8 quick deduction.