If the individual income tax is underpaid or unpaid due to calculation errors or negligence and needs to be paid back, it should be treated differently according to the specific circumstances. If the taxpayer or withholding agent 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 no late payment fee will be charged; 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.

Second, analyze the details

The personal income tax rebate is due to the personal income tax reform, after which the accumulated prepayment method is adopted for taxation. Because the taxes and fees usually paid are prepaid, there may be overpayment or underpayment. Therefore, when the annual settlement is made in the following year, it is necessary to summarize the annual income and recalculate the tax payable. When the tax payable is inconsistent with the prepaid tax, it is necessary to refund more and make up less for the prepaid personal income tax. Therefore, when handling the annual final settlement of individual taxes, some people need to refund taxes, while others need to pay back taxes.

Third, how to pay personal income tax?

1. Basic information is required to pay individual income tax;

2. Do a good job in personal income tax declaration;

3. Submit the declaration form to the tax bureau, and the tax bureau will issue a general payment book;

4. Finally, go to the bank to pay taxes. After paying taxes for 3-5 days, you can issue a tax payment certificate.