山西：工资薪金所得申报时，累计减除费用有误，如何处理？解决方法

Core Viewpoint - The article discusses the procedures for correcting individual income tax declarations in the electronic tax bureau, specifically focusing on the deduction methods for salary income and the necessary steps to ensure consistency in tax filings [2][4][7]. Summary by Sections Tax Calculation Issues - Employees may face issues when the deduction method for cumulative expenses differs between periods, leading to system validation failures [3]. Solutions for Tax Declaration - It is essential to determine if the employee qualifies for a cumulative deduction of 60,000 yuan starting from January. The employee must choose between a monthly deduction of 5,000 yuan or a one-time deduction of 60,000 yuan, ensuring consistency across all months in the tax declaration [4][5]. Steps for Monthly Deduction - To select the monthly deduction of 5,000 yuan, the software must be adjusted to reflect January as the reporting month. The employee's deduction confirmation must be set to "No" for the direct 60,000 yuan deduction, followed by recalculating and submitting the corrected tax declaration [5][6]. Steps for One-Time Deduction - For the one-time deduction of 60,000 yuan, three conditions must be met: continuous employment in the same unit for the previous year, total salary income not exceeding 60,000 yuan, and ongoing employment in the current year. The software settings must be adjusted accordingly to reflect these conditions [7].