Cutting and bulking are opposite goals, so they move calories in opposite directions. The key is keeping the rate of change moderate to avoid muscle loss or excessive fat gain.
When cutting, eat 10–20% less than your TDEE and keep protein high (2.0–2.4 g/kg) to preserve muscle. Losing 0.5–1% of body weight per week is a reasonable pace.
When bulking, eat 10–15% more than your TDEE — but eating far too much mostly adds body fat, so a slow, lean bulk is recommended. Aim for 0.25–0.5% weight gain per week.
Either way, keeping protein sufficient and continuing to train with progressive overload is the key to preserving or building muscle mass. Try GymCalc's macro and protein calculators to nail down the numbers that fit your goal.