Official website, State Taxation Administration of The People's Republic of China, disclosed that the Inspection Bureau of Dongguan Taxation Bureau investigated and dealt with a case of comprehensive income tax that was not settled according to law. A spot check by the tax authorities in Dongguan found that Liu, an employee of a planning consulting company in Dongguan, failed to settle the comprehensive income of personal income tax according to the regulations. After reminding and urging, Liu still hasn't settled the declaration. After the tax authorities filed an investigation, Liu declared that he had paid back the tax.
In the end, according to relevant laws and regulations, the Inspection Bureau of Dongguan Taxation Bureau recovered taxes, added late fees and imposed a fine of 99,900 yuan. A few days ago, the tax authorities have served the decision on tax administrative punishment according to law, and Liu has paid taxes, late fees and fines as required.
According to this tax law, taxpayers need to make final settlement in order to obtain comprehensive income. The so-called individual tax settlement means that four comprehensive income items, such as wages, salaries and labor remuneration, are deducted from the corresponding deduction items and taxed at the corresponding tax rate. Then, compared with the tax paid in advance in the previous year, the tax bureau will refund the tax if it pays more taxes, and it will pay back the tax if it pays less taxes.
So who needs to pay the tax? State Taxation Administration of The People's Republic of China made clear two situations. One is that the prepaid tax amount is greater than the calculated tax payable, and the tax refund is applied. The other is that the comprehensive income obtained in that year exceeded 6.5438+0.2 million yuan, and the tax to be paid in the final settlement exceeded that of 400 yuan.
According to the research of China International Taxation Institute, at present, about half of the people in China will get tax refund. For these people, their enthusiasm for dealing with tax settlement is very high. Even if you don't apply, it's not illegal to apply for tax refund. Those who really don't want to handle tax settlement and break the law are mainly individuals who need to pay taxes. In order to avoid paying taxes, some people, such as Liu mentioned above, simply give up tax settlement.
And this is obviously illegal. After being reminded and urged by the tax authorities, individuals who still refuse to settle accounts will be put on file for inspection by the tax authorities. In the end, individuals not only need to pay back the tax, but also need to pay a late fee of 0.5% of the amount of the tax payment on a daily basis from the date of paying back the tax, and face a fine of more than 50% and less than 5 times of the tax payment, which is not worth the candle.
The public exposure of the above cases also reminds taxpayers to handle the settlement and payment in time. The processing time for tax calculation is
The relevant person in charge of Dongguan Taxation Bureau reminded taxpayers to check in time whether there are cases that should be settled but not settled, the tax declaration is not standardized, and the taxable income obtained has not been declared, and make corrections in time. If the tax authorities find that there are tax-related problems, they will remind and urge taxpayers to rectify by prompting, urging rectification, and interviewing warnings. For taxpayers who refuse to rectify or rectify incompletely, the tax authorities will file a case for inspection according to laws and regulations.