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根据《个人所得税代扣代缴暂行办法》第十一条规定，扣缴义务人应扣未扣，应收未收税款的，由扣缴义务人缴纳应扣未扣税款以及相应的滞纳金或罚款。其应纳税款按下列公式计算：应纳税所得额＝（支付的收入额－费用扣除标准－速算扣除数）÷（1－税率）应纳税额＝应纳税所得额×
According to Article 11 of the Interim Measures for the Withholding and Payment of Individual Income Tax, withholding agents should deduct unpaid receivables and unpaid receivables due, the withholding agent shall pay the unpaid taxes and the corresponding late fees Or fine. The tax payable is calculated according to the following formula: Taxable income = (Amount of income paid - Cost deduction standard - Quick deduction) ÷ (1-tax rate) Tax payable = Taxable income