legal basis article 3 of the regulations for the implementation of the individual income tax law, the withholding agent shall calculate the withholding declaration according to the information provided by the taxpayer, and shall not change the information provided by the taxpayer without authorization. Taxpayers who find that the personal information, income and withholding tax provided by the withholding agent or in the withholding declaration are inconsistent with the actual situation have the right to request the withholding agent to make corrections. If the withholding agent refuses to modify it, the taxpayer shall report it to the tax authorities, which shall handle it in time. Taxpayers and withholding agents shall, in accordance with the provisions, keep relevant information on special additional deductions. The tax authorities may conduct spot checks on the special additional deduction information provided by taxpayers, and the specific measures shall be formulated separately by the competent tax authorities in the State Council. If the tax authorities find that taxpayers provide false information, they shall order the taxpayers to make corrections and notify the withholding agents; If the circumstances are serious, the relevant departments shall handle it according to law and incorporate it into the credit information system to implement joint punishment. Article 31 If the information provided by a taxpayer when applying for tax refund is incorrect, the tax authorities shall inform the taxpayer to correct it; If the taxpayer makes corrections, the tax authorities shall handle the tax refund in time. If the withholding agent fails to put the withheld tax into the warehouse, it will not affect the taxpayer's application for tax refund in accordance with the provisions, and the tax authorities shall handle the tax refund according to the relevant information provided by the taxpayer.