Core Viewpoint - The article provides detailed guidance on how to handle income tax disputes through the personal income tax APP, including the process for filing appeals based on different employment situations [1][3][5]. Group 1: Appeal Process - Individuals can appeal incorrect income tax records by logging into the personal income tax APP and selecting the relevant income records for dispute [3]. - There are three scenarios for filing an appeal: currently employed, never employed, and previously employed, each requiring different handling procedures [3][5]. Group 2: Scenarios for Appeal - **Scenario One: Currently Employed** - If the reported income does not match actual income and the paying unit is the current employer, individuals should verify with the employer before proceeding with an appeal [3]. - **Scenario Two: Never Employed** - If the reported income is incorrect and the paying unit is not one the individual has ever worked for, an appeal can be directly initiated [3]. - **Scenario Three: Previously Employed** - If the reported income is incorrect due to the previous employer continuing to report income after the individual has left, an appeal can be filed by providing the correct termination date [3]. Group 3: Appeal Management - After filing an appeal, individuals can check the status of their appeal through the personal income tax APP [5]. - If an appeal needs to be withdrawn before it is processed, individuals can do so by accessing the appeal records in the APP [5].

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].