Policy Basis - The article references the "Comprehensive Income Tax Settlement Management Measures" (State Taxation Administration Order No. 57), which states that taxpayers should first verify discrepancies with the withholding agent before filing a complaint with tax authorities if errors are confirmed [3]. Handling Discrepancies - Taxpayers should check their income tax details on the personal income tax APP and contact the withholding agent for verification if discrepancies arise, especially if the taxpayer has not been employed by the reporting unit but has received income from them [4][5]. - If the taxpayer's income and tax details are incorrect, they can choose to submit a complaint for specific income entries or in bulk [6]. Types of Employment Status - If the taxpayer is currently employed by the reporting unit, they should report the discrepancy to the withholding agent for correction [9]. - If the taxpayer has never been employed by the reporting unit, they can directly initiate a complaint [11]. - If the taxpayer was previously employed, they should select the appropriate status and provide the correct termination date when filing a complaint [13]. Complaint Process - Successful complaints will result in the disputed income not being counted towards the taxpayer's comprehensive income [14]. - If a complaint has been submitted but later found to be incorrect, taxpayers can withdraw the complaint through the personal income tax APP [15].

欢迎扫描下方二维码关注： 申税小微，我在办理2024年度个人所得税综合所得汇算清缴时，发现有一 笔收入与实际不符，我是否需要申诉？应该怎么申诉呢？ 您先别着急，您可以对有异议的收入纳税明细提出申诉，具体申诉流程详 见→ 【实用】身份信息被陌生企业冒用怎么办？个人所得税App轻松发起异议申诉 解决难题 但如果属于下列情形之一的，可能是正常现象，无需发起异议申诉，建议 您先与扣缴义务人核实： 1. 您的离职时间与收入纳税明细的税款所属期间隔不超过2个月的（扣缴 义务人可能会在次月为您申报上月收入）； 2.您与所在的单位还有未结清的收入事项，离职后扣缴义务人仍需为您发 放收入并进行扣缴申报； 3. 您虽然未在该单位任职，但是曾经从该单位取得所得，如讲课费、顾问 费、利息、稿费、租金、中奖等收入； 4. 被申诉扣缴单位变更名称； 5. 被申诉扣缴单位是代为发放工资并申报的劳务派遣方。 注意：在提交申诉之前，可以尝试联系被申诉扣缴义务人进行核实，并确 保申诉情况属实。 若提交虚假申诉信息，将依法纳入纳税信用管理并承担相应责任。 案例1 离职时间与收入纳税明细的税款所属期间隔不超过2个月的（扣缴义务人在次月申报上月收 入 ...