Taxpayers who fail to pay personal income tax over RMB 6,543,800+0.2 million need to pay two different levels of legal responsibilities:
First of all, the legal responsibility for not causing tax loss: according to the relevant provisions of the Tax Administration Law, if a taxpayer fails to file personal tax returns and submit tax information within the prescribed time limit, the tax authorities will order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan, or a fine of more than 2,000 yuan 1 10,000 yuan in serious cases.
Second, the legal responsibility for tax loss: according to the relevant laws and regulations, if a taxpayer fails to file an individual tax return, resulting in non-payment or underpayment of tax, the tax authorities will recover the non-payment or underpayment of tax and late fees, and impose a fine of more than 50% and less than 5 times of the non-payment or underpayment of tax. This punishment is still an administrative punishment. Crimes do not need to be transferred to judicial organs, and the punishment will be made by tax administrative organs.
Legal basis: Article 63 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates that a taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenses, omits reports and understates income in account books, or refuses to declare or falsely report taxes 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 unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law.
If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.
Article 64 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates that taxpayers and withholding agents who fabricate false tax basis shall be ordered by the tax authorities to make corrections within a time limit and be fined less than 50,000 yuan.
If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.
Article 13 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that if a taxpayer obtains taxable income and has no withholding agent, he shall submit a tax return to the tax authorities within 15 days of the following month and pay the tax.
If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit.
Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year.
Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month.
Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.