个税年度汇算之如何查询核对收入纳税明细

Core Viewpoint - The article provides a detailed guide on how to query personal income tax details through the Personal Income Tax APP, emphasizing the importance of verifying income tax records during the annual comprehensive income tax settlement process starting March 1, 2024 [3][23]. Group 1: Querying Income Tax Details - Users can log into the Personal Income Tax APP and navigate to the "办&查" section to access their income tax details [3][4]. - The income tax details include pre-tax income from various sources such as wages, labor remuneration, and royalties, along with reported tax amounts and deductions [23][24]. - Users can select the tax year and income type to view specific income tax records [6][7]. Group 2: Tax Calculation and Deductions - The tax calculation process uses a cumulative method, incorporating various deductions such as special additional deductions and personal pension contributions [14][16]. - Users can view detailed information about their income and deductions, including total income, exempt income, and taxable income [14][23]. - The article highlights that if there are discrepancies in reported income, users should first verify with the withholding agent before filing a complaint with tax authorities [15][17]. Group 3: Filing Complaints - If users find errors in their reported income, they can initiate a complaint process through the APP after confirming the information with the withholding agent [15][20]. - The complaint process requires users to fill out the type of complaint and provide additional explanations before submission [20][21]. - Users are advised to ensure the accuracy of their claims to avoid penalties related to false information [17][18].