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].

Group 1 - The article clarifies that individuals providing advertising services do not need to declare and pay the cultural industry development fee [5] - It states that advertising media units and outdoor advertising operators in China are required to pay the cultural industry development fee according to regulations [5] - The article references the policy basis from the Ministry of Finance and the State Administration of Taxation regarding the cultural industry development fee [5] Group 2 - The article explains that chess and card rooms are not required to declare and pay the cultural industry development fee as they do not fall under the category of entertainment services [8] - It lists various entertainment services that do require the fee, such as karaoke halls, dance halls, and bars, but explicitly states that chess is not included [8] - The policy basis for this clarification is also cited from the Ministry of Finance and the State Administration of Taxation [8] Group 3 - The article mentions that small-scale VAT taxpayers with a monthly advertising agency service sales amount of less than 20,000 yuan are exempt from the cultural industry development fee [10][12] - It emphasizes the importance of understanding the thresholds for tax exemptions for small-scale taxpayers [10][12] Group 4 - The article discusses the water resource tax, stating that units and individuals directly using surface water or groundwater in China are considered taxpayers [17] - It highlights that taxpayers must comply with the Water Law and obtain a water extraction permit [17] - The implementation date for this regulation is set for December 1, 2024 [18]

Group 1 - The article discusses the process for taxpayers in China to declare and pay the Cultural Industry Development Fee based on their advertising and entertainment service revenues [1][10]. - Taxpayers can use the electronic tax bureau for the declaration process, which includes steps for both supplementary and form-filling declarations [3][6]. - The supplementary declaration mode is the default when entering the declaration interface, allowing taxpayers to confirm and edit their data [3][5]. Group 2 - In the form-filling declaration mode, taxpayers can access and fill out the Cultural Industry Development Fee declaration forms for both advertising and entertainment services [7][9]. - If a taxpayer engages in both advertising and entertainment taxable activities, they must fill out separate forms for each service type [9]. - After completing the declaration, taxpayers must submit their information and confirm the declaration results before proceeding to payment if applicable [10][11].