【轻松办税】申报有误如何在自然人电子税务局企业扣缴端更正？相关功能了解一下！操作方法

Core Viewpoint - The article provides a detailed guide on how to correct individual income tax declarations through the Natural Person Electronic Tax Bureau, emphasizing the steps and considerations involved in the correction process. Summary by Sections Correction Declaration Steps - To correct a tax declaration, users must log into the Natural Person Electronic Tax Bureau, select the relevant tax period, and navigate to the comprehensive income declaration section to initiate the correction process [1]. - After entering the correct data, users should return to the tax calculation page to recalculate the tax amount owed or refundable [2]. - The final step involves submitting the corrected declaration by sending the report [5]. Important Considerations - If any deductions such as "tax exemption," "commercial health insurance," or "tax-deferred pension insurance" are included, users must complete the supplementary information in the relevant section [4]. - For corrections related to previous months, users must ensure that subsequent tax periods' comprehensive income pre-withholding declarations are corrected month by month [8]. - The system does not allow for the addition of new personnel or modifications to cumulative special deductions for past declarations; such changes must be handled at the tax service hall [8]. Deleting Personnel - To delete personnel from a past declaration, users must select the relevant income type and choose the delete option from the more operations menu [8]. - If a correction for a past month has already been made at the tax service hall, further corrections cannot be made through the electronic system [9]. Additional Notes - For individual income tax declarations prior to August 2019, corrections must be made at the tax service hall [9]. - If a taxpayer completes the annual reconciliation and the withholding agent needs to correct the pre-withholding declaration, this also requires a visit to the tax service hall [9].