个人所得税APP异议申诉如何进行撤销？操作步骤

Core Viewpoint - The article provides a detailed guide on how to revoke an erroneous appeal made through the personal income tax APP, emphasizing the importance of promptly addressing any mistakes in tax-related submissions [1]. Group 1: Revocation Process - Step 1: Log into the personal income tax APP and navigate to the "Appeal & Inquiry" section, then select "Dispute Appeal" [2]. - Step 2: Access the "Appeal Records" interface, where appeals can be filtered by "Appeal Matter, Appeal Type, and Appeal Status." Note that appeals with a status of "Feedback Provided" cannot be revoked [4]. - Step 3: Select the appeal to be revoked, review the details in the "Appeal Details" interface, and click the "Revoke" button at the bottom of the page [6]. - Step 4: A confirmation prompt will appear; clicking "Confirm Revocation" completes the process, and the appeal status will change to "Revoked" in the appeal records [8]. Group 2: Tax Refund Queries - Query 1: Taxpayers must use their own bank account for refund applications to ensure fund security [12][13]. - Query 2: Refund applications can be revoked before the tax authority completes the review. If the application has been approved and submitted to the treasury, it cannot be revoked and must be corrected instead. There is a limit on the number of revocations allowed through the APP [14]. - Query 3: If an error is discovered after the tax authority has approved the refund, a correction must be filed based on the previous submission [15][16]. - Query 4: Taxpayers have the right to waive their refund, but if they choose to do so, they can reapply within the legal timeframe [17][18]. - Query 5: Certain conditions, such as incorrect identity information, may lead to the rejection of refund applications [19][20].