Personal income tax shall be paid when the personal income tax is settled, and the annual taxable amount exceeds the accumulated prepaid personal income tax 12 months. At this time, it is necessary to calculate the personal income tax payable according to the difference between the taxable amount and the prepaid tax.

Tax payment situation

Because there are many reasons for tax evasion or underpayment, the measures for tax payment are different. According to the provisions of China's tax law, there are three ways to pay taxes:

1. Taxes due. That is, if a taxpayer fails to pay the tax on time due to special difficulties and is approved by the tax bureau (sub-bureau) at or above the county level to postpone the tax payment, it shall pay the tax after the extension expires.

2. Incorrect tax collection and payment. If it is necessary to pay back the tax due to calculation errors or negligence, it should be treated differently according to the specific circumstances: if the taxpayer or withholding agent underpays or fails to pay the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not charge a late fee; If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover it within three years. Under special circumstances, the payback period can be extended to 65,438+00 years.

3. Illegal collection. That is, if a taxpayer or withholding agent fails to pay taxes, evades taxes, evades taxes or refuses to pay taxes in violation of the provisions of the tax law, the tax authorities shall, in addition to recovering the tax underpaid or unpaid, impose a fine in accordance with the provisions of the tax law. If the case constitutes a crime, it shall be transferred to judicial organs for criminal responsibility.

How to pay taxes after settlement?

1. Tax payment process of individual tax APP: After completing the declaration, go directly to the tax payment page. If the corresponding tax payment confirmation is correct, you can click Pay Tax Now, and you can see the declared items, tax payment period, tax authorities, payment period and other information.

2. Click the "Confirm Tax Payment" button after confirmation, and choose the tax payment methods such as bank card and third-party payment according to personal tax payment habits. Click "OK" to complete the tax payment according to the relevant prompt information.

3. If the payment is not made immediately after the declaration, you can log in to the APP, click I want to inquire-declare inquiry -202 1 annual comprehensive income, calculate the tax to be paid, and then click the corresponding unfinished project, select the declaration record and pay the tax.

4. After the tax payment is successful, the system will generate a tax payment voucher, and you can query the tax payment status through tax application record details-tax payment record.