2. The second is the legal liability for tax losses. In accordance with the provisions of the second paragraph of Article 64 of the Tax Administration Law, if a taxpayer fails to file a tax return, resulting in non-payment or underpayment of tax, the tax authorities shall recover the non-payment or underpayment of tax and recover it. Overdue fines, and impose a fine of not paying or underpaying taxes of more than 50% and less than 5 times. This kind of punishment belongs to administrative punishment. If the degree of violation does not constitute a crime, it is not necessary to transfer it to judicial organs, and the tax administrative organs will punish it.
3. If an individual's annual income is more than120,000 yuan and fails to declare truthfully, and fails to pay or underpays the tax, administrative and criminal responsibilities shall be investigated according to the degree of illegality. In accordance with the provisions of the first paragraph of Article 64 of the Tax Administration Law, if a taxpayer fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine. More than 50,000 yuan. That is to say, a taxpayer whose annual income is more than120,000 yuan fails to truthfully declare or fabricate a false tax basis, which does not constitute a crime, and shall bear the administrative legal responsibility of a fine of less than 50,000 yuan. If tax losses are caused, it shall bear the administrative legal responsibility of a fine of more than 50% and less than 5 times of the unpaid or underpaid tax.
1, individual tax payment system: individual tax is withheld and remitted by the company. As long as the company pays wages, salaries, labor fees, etc. to employees, it will automatically deduct the payable individual tax and make detailed declaration. This is the basis for employees to issue tax payment certificates, and it is also the proof that the source of employees' assets is legal.
2. Importance of tax payment certificate: From a legal point of view, the amount of citizens' income is assessed by the amount of tax payment, and the income certificate issued without tax payment certificate is invalid. The tax payment certificate will affect personal loans, buying a house and a car, etc. When you apply for a residence permit in Beijing, you need to pay taxes for six months continuously. When you apply for visa immigration, you also need to provide the basis for the legal source of the property. If there is no tax payment certificate, these things will be affected.