Core Viewpoint - The article discusses the error message encountered when individuals file personal income tax through the electronic tax bureau, specifically regarding the inconsistency in deduction methods used in different months [2][3]. Reason Analysis - The error arises because the withholding unit reported a monthly deduction of 5,000 yuan in the previous month, while the current month’s filing attempts to apply a direct deduction of 60,000 yuan for the year, leading to a validation failure in the system. The deduction method must remain consistent with the previous reporting period [3]. Policy Update - According to the announcement by the State Administration of Taxation, individuals whose total salary income does not exceed 60,000 yuan in the previous tax year can have their deductions calculated directly at 60,000 yuan for the current year, provided they meet specific conditions [4]. - The three conditions for employees to qualify for the 60,000 yuan deduction are: 1. Employment at the same unit for the entire previous tax year. 2. Total salary income for the previous year not exceeding 60,000 yuan. 3. Continued employment at the same unit from January of the current tax year [4]. Solution Steps - To resolve the error, the following steps should be taken: 1. Confirm that the employee meets the policy conditions. 2. Correct the previous month's declaration regarding cumulative deduction confirmation before filing for the current month [6]. 3. Log into the electronic tax bureau, adjust the tax month to January, and access the comprehensive income declaration interface [6][7]. 4. Modify the deduction confirmation to reflect the correct deduction method and recalculate the tax before submitting the corrected declaration [7][8]. Important Notes - If the employee does not meet the conditions for the one-time 60,000 yuan deduction, they should select "no" and continue with the monthly deduction of 5,000 yuan [9]. - It is crucial to perform the correction sequentially by month to avoid omissions [9].