If the individual income tax is not paid, the penalty is that the tax authorities will issue a notice of recovery to the taxpayer according to law, and the taxpayer will pay back the tax payable and pay the corresponding late payment fee. If the taxpayer has been investigated for criminal responsibility for evading tax payment within five years, he has been subjected to criminal punishment; Or if he has been punished by the tax authorities for more than two times and fails to pay personal income tax again, his punishment will be calculated according to the amount of tax evasion. If a taxpayer evades the situation that the total amount of personal income tax payable is more than 10% of the amount of tax payable, it will be sentenced to fixed-term imprisonment of not more than three years, or criminal detention, and a certain amount of fine will be imposed at the same time; If it is more than 30% and the amount is huge, it will be sentenced to fixed-term imprisonment of three to seven years and a fine.

Legal analysis

Article 201 of the Criminal Law of the People's Republic of China * * * A taxpayer who makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge and accounts for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined. If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph. If the acts mentioned in the preceding two paragraphs have been carried out for many times without treatment, they shall be calculated according to the accumulated amount. Those who commit the acts mentioned in the first paragraph, after the tax authorities have issued a notice of recovery according to law, pay back the tax payable and pay the overdue fine, and have been subject to administrative punishment, shall not be investigated for criminal responsibility; However, except for those who have been subjected to criminal punishment for evading tax payment within five years or have been given administrative punishment by tax authorities for more than two times.