first, understand the tax arrears
first, taxpayers need to know their tax arrears, including the types, amounts and reasons of tax arrears. This information can be inquired by consulting the official website of the tax department or going to the tax hall.
II. Preparing application materials
According to the tax arrears, taxpayers need to prepare corresponding application materials. Under normal circumstances, it is necessary to prepare tax registration certificates, financial statements, tax returns and other related documents. If it is due to negligence or miscalculation, you need to provide relevant supporting materials.
iii. Calculation of tax payable
Taxpayers need to calculate the amount of tax payable according to the provisions of the tax law and their own tax situation. This involves the understanding of tax laws and the accurate accounting of financial data. If in doubt, you can consult the tax department or a professional tax agency.
IV. Submit the declaration and pay the tax
After preparing the declaration materials, the taxpayer needs to submit the declaration through the online declaration system or go to the tax hall according to the requirements of the tax department. After the declaration is approved, the taxpayer needs to pay the overdue tax to the designated account by bank transfer or cash payment according to the requirements of the tax authorities.
v. Save relevant vouchers
After paying taxes, taxpayers need to properly save relevant vouchers, such as tax payment certificates issued by tax authorities and bank transfer vouchers. These vouchers are an important basis for taxpayers to handle tax-related matters in the future.
To sum up:
Paying back taxes is a process involving many links, which requires taxpayers to know their tax arrears, prepare application materials, calculate the tax payable, submit the declaration and pay taxes, and properly keep relevant vouchers. In the whole process, taxpayers need to abide by the provisions of the tax law to ensure the authenticity and accuracy of the declared data.
Legal basis:
Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection
stipulates:
If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment within the prescribed time limit, impose a late fee of .5% of the overdue tax on a daily basis from the date of tax payment.
Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection
stipulates:
If a taxpayer fails to file a tax return and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a prescribed time limit and may impose a fine of less than 2, yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
Article 1 of the Individual Income Tax Law of the People's Republic of China
stipulates that:
In any of the following circumstances, taxpayers shall file tax returns according to law:
(1) To obtain comprehensive income, it is necessary to make final settlement;
(2) There is no withholding agent for obtaining taxable income;
(3) The withholding agent fails to withhold the tax after obtaining taxable income;
(4) obtaining overseas income;
(5) cancellation of China household registration due to emigration;
(6) Non-resident individuals receive wages and salaries from more than two places in China;
(7) Other circumstances stipulated by the State Council.