What are the irrevocable circumstances of individual income tax?

The "employed" (formerly employed) appeal system will be pushed directly to the withholding agent and cannot be revoked.

The objection and appeal that has been accepted by the tax authorities cannot be revoked. You can contact the competent tax authorities to inform the situation and deal with it in a timely manner so as not to affect your tax credit.

At the same time, it should be noted that taxpayers need to bear legal responsibility for the authenticity and accuracy of the complaint information submitted, and if the complaint is found to be untrue after investigation, it will be included in the personal credit record, and the circumstances will bear legal responsibility. Please verify the relevant circumstances and proceed with caution when filing an appeal.

If you want to revoke the corrected individual income tax information, you can log in to the online tax payment platform, find the complaint center, and enter the information to apply for the revocation of the individual income tax appeal; You can also apply directly to the tax center. If a taxpayer finds an error in the individual income tax declaration data, he or she can notify the withholding agent to correct the declaration or invalidate it.

Individual Income Tax Law of the People's Republic of China

Article 6. Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan;

Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Income from property leases, where the income does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses;

If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

Individual Income Tax Law

Article 6. Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan;

Income from remuneration for labor services, author's remuneration and royalties shall be taxable and accrued at the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses;

If the amount is more than 4,000 yuan, 20 percent of the expenses will be deducted, and the balance shall be the taxable income.

5) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

Personal income tax is revocable after completion.

A personal income tax appeal can be withdrawn, but it may have an impact on your personal income tax filing and payment. Individual income tax can be canceled by following these steps: go to the application of individual income tax, log in; After logging in successfully, click on the query option at the bottom of the main interface; After clicking, select the option of objection processing record under "My Records" to enter; After clicking to enter, a list of your appeal and progress information will be displayed at the bottom, and you can revoke the record by clicking the revocation option below.

The impact depends on when and why the appeal is withdrawn. If the tax authorities withdraw the IIT complaint before making a ruling, they need to bear the expenses such as taxes and late fees that have been incurred. If the individual income tax appeal is withdrawn after the tax authorities have already made a ruling, then the individual income tax needs to be paid according to the ruling and cannot be appealed again.

The process of revoking individual income tax is as follows:

1. Report to the local tax authorities in a timely manner;

2. The tax authorities shall delete the relevant declaration information;

4. Then import the revocation file into the individual income tax system to re-declare.

To sum up, after withdrawing the complaint, the individual should continue to fulfill the tax obligation and pay the individual income tax. The declaration of individual income tax must be carried out truthfully in accordance with the determined declaration period and the content of the declaration.

Legal basis]:

Article 2 of the Individual Income Tax Law of the People's Republic of China.

The following items of personal income shall be subject to the income tax of the individual renting:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and bonuses;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains. If a resident individual accuser obtains the income in items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income"), the individual income tax shall be calculated on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Article 14. The withholding agent shall pay the tax withheld or withheld on a monthly basis or each time to the state treasury within 15 days of the following month, and submit the withholding individual income tax return to the tax authorities. If a taxpayer handles the final settlement and tax refund or the withholding agent handles the final settlement and tax refund for the taxpayer, the tax authorities shall handle the tax refund in accordance with the relevant provisions of the State Treasury Administration after examination.