Legally, if you don't pay a tax, you must bear the responsibility. For wage earners who go to work, if you don't pay a tax on time, it is the responsibility of the employer, because taxes and fees should be deducted and paid by the company's finance before paying wages.

I. Failure to pay the responsibilities assumed.

1. is the legal responsibility for not causing tax loss.

According to the provisions of Article 62 of the Tax Administration Law, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit (that is, within 3 months after the end of the tax year), the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 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.

2. It is the legal responsibility that caused the tax loss.

According to 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 late fees, and impose a fine of not less than 50% but not more than five times the non-payment or underpayment of tax. This kind of punishment is an administrative punishment, and it does not need to be transferred to judicial organs for punishment by tax administrative organs if the degree of violation is not up to the crime.

Two, the administrative legal responsibility and criminal legal responsibility for underpaying or not paying personal income tax.

Individuals whose annual income is more than120,000 yuan fail to declare truthfully, with the purpose of not paying or underpaying taxes. According to the degree of violation, both administrative and criminal legal responsibilities should be investigated.

According to the provisions of Article 63 of the Tax Administration Law, a taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure or omits or understates income in account books, or refuses to declare or makes false declarations after being notified by the tax authorities, and fails to pay or underpays the tax payable, is tax evasion.

If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 50% but not more than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law. In addition, according to 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 of less than 50,000 yuan.

That is to say, taxpayers whose annual income is more than120,000 yuan fail to declare truthfully and fabricate false tax basis, which does not constitute a crime, shall bear the administrative legal responsibility of a fine of less than 50,000 yuan, and those who cause tax loss shall bear the administrative legal responsibility of a fine of more than 50% and less than five times of the tax payment.

3. Conviction and sentencing for failing to declare personal income tax truthfully.

Individuals whose annual income is more than120,000 yuan fail to declare truthfully, resulting in tax loss, which constitutes a crime and needs to be transferred to judicial organs for conviction and sentencing, that is to say, the taxpayer faces jail!

According to Article 20 1 of China's Criminal Law: "Taxpayers have forged, altered, concealed or destroyed account books and accounting vouchers without authorization, listed expenses in account books or omitted or omitted income, and refused to declare or made false tax returns after being notified by the tax authorities. Failing to pay or underpaying the tax payable: those who evade taxes account for more than 10% and less than 30% of the tax payable, and those who evade taxes are more than 1 10,000 yuan and less than 10,000 yuan, or those who are given a second administrative punishment by the tax authorities for tax evasion and evade taxes, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and shall also be fined not less than one time but not more than five times the amount of tax evasion; If the amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion is more than100000 yuan, it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion. "

Those who do not pay taxes according to law or those who evade paying taxes will be punished by both administrative and criminal aspects. Therefore, you must not take any chances and think that it is no big deal not to pay taxes once or twice. Once found out, you will be severely punished.

Fourth, how to pay the supplementary tax?

According to the time limit for payment, a certain amount of late payment fee is paid within the time limit, which is similar to liquidated damages. The individual tax was not paid on time. For the wage earners who go to work, this is the responsibility of the unit, because taxes and fees are deducted and paid by the finance when they are paid, and there is no responsibility for the monthly wage earners.

5. How to pay the individual tax?

1. Individuals should negotiate with the unit to pay the individual income tax on the benefits of personal wages and pay the late payment fee. Personal income tax is not paid on schedule, and the individual should be responsible for paying the tax principal and late payment fee.

2. After the individual pays the tax and communicates with the unit, the handling personnel will pay it back and deduct it in the current month. If the unit does not pay the late payment fee, it will pay a fine if it is examined in the future.

6. Who will bear the consequences of not paying a tax?

1. If the individual tax is not paid on time, it should be the responsibility of the work unit, because the tax is paid by the financial department at the bank, not by the employees themselves, and the employees automatically deduct the tax every month, and let them know.

2. Pay the overdue personal income tax clearly in your spare time, and if you are found out that you insist on not paying it, you still need to pay a fine, because concealing the facts can include tax evasion.

Seven, whether the economic compensation should pay personal income tax.

Personal income tax shall be exempted for the one-time compensation income (including economic compensation, living allowance and other subsidy expenses issued by the employer) obtained by individuals due to the termination of labor relations with the employer, and the part of their income within 3 times of the average annual salary of local employees in the previous year; Personal income tax shall be calculated and levied for the excess according to the following methods:

For individuals who get one-time economic compensation income due to the termination of labor relations, personal income tax should be levied according to the item of "income from wages and salaries";

For the one-time economic compensation income obtained by individuals, it can be regarded as the salary and salary income obtained for several months at a time, and it is allowed to be averaged within a certain period of time. The specific average method is: divide the one-time economic compensation income obtained by an individual by the number of years he has worked in this enterprise, take his quotient as his monthly salary and salary income, and calculate and pay personal income tax according to the provisions of the tax law. The individual's working years in this enterprise are calculated according to the actual working years, and those exceeding 12 years are calculated according to 12 years.

We understand that personal income tax is paid according to certain standards, and it is only when employees' wages reach a certain standard that they need to pay this tax. Taxation is the most basic income in our country, so if enterprises don't pay personal income tax on time, they need to bear corresponding responsibilities.

legal ground

Law of the People's Republic of China on the Administration of Tax Collection

Article 68 If a taxpayer or withholding agent fails to pay or underpays the tax payable or payable within the prescribed time limit and is ordered by the tax authorities to pay within the time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid, in addition to taking enforcement measures to recover the tax unpaid or underpaid in accordance with the provisions of Article 40 of this Law.

Article 69 If a withholding agent fails to collect taxes due to withholding or receivables, the tax authorities shall recover the taxes from the taxpayers, and the withholding agent shall be fined not less than 50% but not more than three times the unpaid taxes due.