Each taxpayer can only revoke the tax return up to 5 times a month, after exceeding the upper limit, if you need to correct and cancel, you need to go to the tax hall for processing. In addition, after submitting an application for a tax refund, the declaration can be canceled before the final examination by the tax authorities, but if the tax authorities have passed the examination and approval and have already submitted it to the treasury department, the declaration can not be canceled, and the declaration can only be corrected on the basis of the previous declaration.
If you still need to correct or cancel the declaration after the number of cancellations reaches the upper limit this month, you need to go to the tax hall for the remittance of the declaration, or apply again on the APP until next month.
What is included in the scope of individual income tax
The scope of individual income tax includes:
1, wages and salaries, wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to employment or employment;
2, remuneration for labor, income from individuals engaged in design, laboratory, testing, medical, legal, accounting, decoration, installation, cartography, consulting, lecturing, painting, calligraphy, sculpture, translation, film, television, sound recording, auditing, video recording, performance, advertisement, exhibition, performance, technical services and other labor income;
3. Income from remuneration for manuscripts, which is the income received by an individual for the publication of his or her work in the form of a book, a newspaper or a magazine, or for the publication of a work in the form of a book, a newspaper or a magazine, or for the publication of a work in the form of a book, a newspaper or a magazine, or in the form of a newspaper or a magazine. Note that the income obtained by an individual by providing the right to use copyrights is not included in the income from manuscripts;
4. Royalty income, the income obtained by an individual by providing the right to use patents, trademarks, copyrights, non-patented technologies, and other franchises;
5. Business income, including the income obtained by an individual industrial or commercial enterprise from engaging in production and business activities; and the investor of a wholly owned individual enterprise, Individual partners of partnerships derive their income from the production and operation of sole proprietorships and partnerships registered in the country; individuals' income from running schools, medical treatment, consulting and other paid service activities in accordance with the law; individuals' income from contracting, leasing, subcontracting and subletting to enterprises and institutions, as well as income from other production and operation activities;
6. Interest, dividends and bonus income. Income from interest, dividends and bonuses obtained by individuals owning debentures, shareholdings, etc.
7. Income from property leasing, income obtained by individuals from renting out immovable property, machinery and equipment, vehicles and vessels, as well as other property;
8. Income from property transfer, income obtained by individuals from transferring securities, shareholdings, shares of property in partnerships, immovable property, machinery and equipment, vehicles and vessels, as well as other property;
9. other properties;
9. Incidental income, individuals win prizes, jackpots, lotteries and other incidental income.
I hope the above can help you, if you have other questions please consult a professional lawyer.
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 individual income tax:
(a) wages and salaries;
(b) remuneration for services;
(c) remuneration for articles;
(d) royalty income;
(v) income from business;
(vi) income from interest, dividends and bonuses;
(vii) income from property leasing;
(viii) income from transfer of property;
(ix) incidental income.
Resident individuals obtaining income from the first to the fourth items of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year, while non-resident individuals obtaining income from the first to the fourth items of the preceding paragraph shall calculate individual income tax on a monthly basis or on a sub-item basis. Taxpayers obtaining income from the fifth to ninth items of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.