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].

Core Viewpoint - The article provides guidance on how to appeal discrepancies in personal income tax records, emphasizing the importance of verifying the information with the withholding entity before submitting an appeal [1]. Group 1: Appeal Process - Individuals can submit an appeal for disputed income tax details through the personal income tax app [1]. - It is recommended to verify the disputed income with the withholding entity before submitting an appeal to ensure the accuracy of the claim [1]. Group 2: Common Scenarios for Appeals - If the employment termination date is within two months of the reported income period, it may be a normal occurrence, and no appeal is necessary [2]. - Income received from a previous employer, such as consulting fees or lecture payments, may also lead to discrepancies, but these do not warrant an appeal if the income was legitimately earned [2]. - Changes in the name of the withholding entity can also result in confusion, but such cases do not require an appeal if the income is valid [3]. Group 3: Appeal Withdrawal - If an appeal is mistakenly submitted, individuals can withdraw it through the personal income tax app by accessing the appeal records section [5][7]. - The withdrawal process involves selecting the appeal record and confirming the withdrawal action [8][9].