Legal basis: Article 30 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that withholding agents shall calculate and handle the withholding declaration according to the information provided by taxpayers, and shall not change the information provided by taxpayers without authorization. If a taxpayer finds that the personal information provided or declared by the withholding agent, income and tax withheld are inconsistent with the actual situation, he has the right to ask the withholding agent to correct it. 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 of the State Council. If the tax authorities find that taxpayers provide false information, they shall order them to make corrections and notify the withholding agent; If the circumstances are serious, the relevant departments shall handle it according to law, incorporate it into the credit information system, and implement joint punishment.