struct tun_pi pi = { 0, skb->protocol };
        ssize_t total = 0;
        int vlan_offset = 0, copied;
+       int vlan_hlen = 0;
+
+       if (vlan_tx_tag_present(skb))
+               vlan_hlen = VLAN_HLEN;
 
        if (!(tun->flags & TUN_NO_PI)) {
                if ((len -= sizeof(pi)) < 0)
 
                if (skb->ip_summed == CHECKSUM_PARTIAL) {
                        gso.flags = VIRTIO_NET_HDR_F_NEEDS_CSUM;
-                       gso.csum_start = skb_checksum_start_offset(skb);
+                       gso.csum_start = skb_checksum_start_offset(skb) +
+                                        vlan_hlen;
                        gso.csum_offset = skb->csum_offset;
                } else if (skb->ip_summed == CHECKSUM_UNNECESSARY) {
                        gso.flags = VIRTIO_NET_HDR_F_DATA_VALID;
        }
 
        copied = total;
-       total += skb->len;
-       if (!vlan_tx_tag_present(skb)) {
-               len = min_t(int, skb->len, len);
-       } else {
+       len = min_t(int, skb->len + vlan_hlen, len);
+       total += skb->len + vlan_hlen;
+       if (vlan_hlen) {
                int copy, ret;
                struct {
                        __be16 h_vlan_proto;
                veth.h_vlan_TCI = htons(vlan_tx_tag_get(skb));
 
                vlan_offset = offsetof(struct vlan_ethhdr, h_vlan_proto);
-               len = min_t(int, skb->len + VLAN_HLEN, len);
-               total += VLAN_HLEN;
 
                copy = min_t(int, vlan_offset, len);
                ret = skb_copy_datagram_const_iovec(skb, 0, iv, copied, copy);