山西：自然人电子税务局（扣缴端）申报个人通讯补贴收入扣除填报有变化！操作步骤

Group 1 - The announcement from the Shanxi Provincial Taxation Bureau states that communication subsidies received by individuals due to the reform of the communication system can be deducted as business expenses if they do not exceed 500 yuan per month. Any amount exceeding this will be included in the monthly salary and taxed as "wages and salaries" [2] - The calculation of the business expense deduction for communication subsidies will be based on the cumulative amount up to the current month for the taxpayer in the natural person electronic tax bureau before the upgrade [2] - Taxpayers are required to fill in the "other" section under "other deductions" in the new wage and salary income interface to deduct communication subsidies [2]