Equal principal and interest repayment 把按揭贷款的本金总额与利息总额相加，然后平均分摊到还款期限的每个月中。作为还款人，每个月还给银行固定金额，但每月还款额中的本金比重逐月递增、利息比重逐月递减。

Equal Principal Repayment 将本金分摊到每个月内,同时付清上一交易日至本次还款日之间的利息。这种还款方式相对等额本息而言,总的利息支出较低,但是前期支付的本金和利息较多,还款负担逐月递减。

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).