【涨知识】个税申报提示“上一属期未按照6万元扣除减除费用”如何处理？

Core Viewpoint - The article discusses the issues related to individual income tax declaration for small and micro enterprises, particularly focusing on the discrepancies in deduction methods that can lead to system prompts during tax filing [2][3]. Group 1: Reason Analysis - When employers pay salaries, they must calculate the withholding tax using the cumulative withholding method, which involves a specific formula for determining the taxable amount [4]. - For individuals whose total annual salary does not exceed 60,000 yuan, the employer can directly deduct the annual amount from January, meaning no tax is withheld until the income exceeds this threshold [5]. Group 2: Solutions - It is essential to confirm whether employees qualify for the 60,000 yuan annual deduction and to ensure consistency in the deduction method used across all months before submitting the tax declaration [7]. - If opting for the monthly deduction of 5,000 yuan, adjustments must be made in the tax system to reflect this choice, starting from January [10]. - For those choosing the one-time deduction of 60,000 yuan, similar adjustments must be made in the tax system, confirming the choice in the relevant section [11]. Group 3: Policy Basis - The article references the National Taxation Administration's announcements regarding the management of individual income tax withholding declarations, which provide the regulatory framework for these processes [14][15].