Equal principal and interest repayment 把按揭貸款的本金總額與利息總額相加，然后平均分攤到還款期限的每個(gè)月中。作為還款人，每個(gè)月還給銀行固定金額，但每月還款額中的本金比重逐月遞增、利息比重逐月遞減。

Equal Principal Repayment 將本金分攤到每個(gè)月內,同時(shí)付清上一交易日至本次還款日之間的利息。這種還款方式相對等額本息而言,總的利息支出較低,但是前期支付的本金和利息較多,還款負擔逐月遞減。

Current tax withheld = (Cumulative taxable income for advance withholding × withholding rate - surtax deduction) - cumulative tax deductions - cumulative tax withheld & paid.

The Loan Prime Rate (LPR) refers to the interest rates quoted by each participating bank based on the rates they offer to their best customers, formed by adding points to the open market operation interest rates. It is calculated and released by the National Interbank Funding Center, authorized by the People's Bank of China. The actual loan interest rate for each bank can be determined by adding or subtracting points from the LPR, considering the borrower's credit status, collateral, tenor, floating rate

The LPR quotation panel consists of 18 commercial banks. Quoting banks should submit their quotes by 9:00 am on the 20th of each month (deferred in case of holidays) in the form of adding points to the open market operation interest rate (mainly referring to the medium-term lending facility rate). The interbank lending center calculates the LPR by taking the arithmetic average of the quotes after removing the highest and lowest ones. Currently, the LPR includes two ten

The LPR quotes from 18 commercial banks are: ICBC, ABC, BOC, CCB, Postal Savings Bank, Bank of Communications, China Merchants Bank, Minsheng Bank, Shanghai Pudong Development Bank, China Everbright Bank, Nanjing Bank, Taizhou Bank, Shanghai Rural Commercial Bank, Guangdong Shunde Rural Commercial Bank, WeBank, MyBank, Citibank (China), and Standard Chartered Bank (China).