Very professional, supplementary explanation for everyone to see if you can understand.
(1) 【 Pay Excess Tax 】: Pay Deferred Tax.
(2) [Supplementary tax]: Supplementary tax.
(3)[ overdue tax]: overdue tax evasion.
There are three situations about paying taxes.
Because there are many reasons for tax evasion or underpayment, the measures to make up taxes are different. According to the provisions of China's tax law, there are three supplementary tax measures:
1, tax owed. That is, if the taxpayer cannot pay the tax on time due to special difficulties, it shall pay the tax after the extension period expires with the approval of the tax bureau (sub-bureau) at or above the county level.
2. Wrong receipt and wrong payment. Taxpayers and withholding agents who pay less or fail to pay taxes due to calculation errors or negligence should be treated differently according to the specific circumstances: if taxpayers and withholding agents pay less or fail to pay taxes due to the responsibility of the tax authorities, the tax authorities may require taxpayers and withholding agents to pay taxes within three years, but shall not charge late fees; 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 pursuit. That is, if a taxpayer or withholding agent violates the provisions of the tax law and fails to pay taxes, evades taxes or refuses to pay taxes, the tax authorities shall, in addition to recovering the underpaid or unpaid taxes, 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.
If the tax amount is insufficient due to tariff classification, the tax should be paid according to the following principles:
(1) All commodities with specific names listed in the Customs Import and Export Tariff (hereinafter referred to as the Tariff) are clearly classified in Category Annotation, Chapter Annotation, Subheading Annotation, Tax Item Structure and Commodity and Item Annotation of the Customs Import and Export Tariff-Statistical Catalogue (hereinafter referred to as the Tariff Annotation or Statistical Catalogue Annotation). And the goods that have been issued by the General Administration of Customs or the customs commodity classification sub-center (including the classification decision) and publicly or explicitly classified to the consignor or agent of import and export goods. If the classification error declared by the consignor or agent of import and export goods leads to underpayment or omission of tax, the customs shall pursue the payment within 3 years from the date of paying the tax or releasing the goods.
(2) If the tax is underpaid or missed due to reasons other than the consignee or consignor's agent, the customs shall recover it within 1 year from the date of paying the tax or releasing the goods.
(3) When the General Administration of Customs changes the classification decision that has been made, resulting in different tax rates, the original tax items of the goods involved will not be adjusted. If it is necessary to adjust the tax amount under special circumstances, it shall be reported to the General Administration of Customs for approval.
The focus is on paying taxes in the film and television industry.
2018165438+128 October, a copy of "Meeting Contents of Hengdian Studio" was forwarded by film and television practitioners one after another. According to the document, State Taxation Administration of The People's Republic of China issued the Zhejiang Provincial Taxation Bureau, requiring the film and television studios to carry out self-examination and self-correction of taxation, and the taxation work in the film and television circle was formally implemented.
The tax payment situation is divided into four stages: self-examination and self-correction, interview tax payment, on-site tax payment guidance, inspection and key inspection. Among them, the deadline for self-examination and self-correction is 20 18 12.30, and fees and late fees need to be paid; The interview with the tax paying studio needs to be completed before 65438+February 65438+May. 17 artists were interviewed; The third stage is the tax door-to-door counseling and inspection stage. From October 20 19 10 to March 20 19, it is necessary to pay back the fees, late fees and fines; The key inspection in the fourth stage, namely tax spot check, started from March 20 19 to June 20 19. At this stage, in addition to paying back fees, late fees and fines, criminal penalties may also be involved.