Laws related to tax declaration

If a taxpayer fails to file a tax declaration and submit tax materials within the prescribed time limit, the tax authorities will order him to make corrections within a time limit and may impose a fine of not more than 2,000 yuan. Fines; if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed. If a taxpayer fails to file a tax return and fails to pay or underpays the tax due, the administrative agency will recover the tax that he or she fails to pay or underpay, as well as late payment fines, and impose a fine of not less than 50% and five times of the tax that he or she fails to pay or underpays. the following fines. If a taxpayer refuses to declare, fails to pay or underpays taxes after being notified by the tax authorities, the tax authorities will recover the tax and late payment fines in accordance with the law, and impose a 10% penalty on the tax not paid or underpaid. A fine of not less than 50 times but not more than 50 times shall be imposed; if a crime is constituted, criminal liability shall be investigated in accordance with the law.

Second, all matters that should be submitted for approval must go through the approval procedures. Taxpayers' property losses, loss recognition and compensation, withdrawal of bad debt reserves, domestic equipment investment credits, tax reductions, tax exemptions and other matters must be completed in advance within the prescribed period after completing the relevant approval procedures within the prescribed period before they can be used as pre-tax deduction items Deducted, credited or reduced before tax.

Many taxpayers often neglect accounting adjustments after completing the final settlement of corporate income tax. If an enterprise fails to make accounting adjustments in accordance with tax laws and relevant financial accounting systems after final settlement, it will inevitably bring adverse factors and adverse consequences to the next year or subsequent years. For example, if an enterprise overcounts or undercounts expenses that should not be included in cost expenses, or uses other methods to artificially inflate profits or losses, it will increase profits or losses in the next year or subsequent years, and the tax treatment has already been made. If profits are taxed, it is very easy to continue to be taxed in future years, which will increase unnecessary burdens on enterprises.

Taxpayers must pay taxes in full and on time. If taxes are not paid on time, the tax authorities will not only impose late payment fees in accordance with the law, but may also take enforcement measures when necessary. If the method is to forge, alter, conceal, or destroy account books and accounting vouchers without authorization, or to over-list expenditures or omit or under-list income in account books, or to make false tax returns, resulting in non-payment or under-payment of tax due Yes, it's tax evasion.

The tax authorities will, in accordance with the provisions of Article 63 of the Tax Collection and Administration Law, recover the taxes and late payment fees that are not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of taxes that are not paid or underpaid. ;If it constitutes a crime, criminal responsibility will be pursued in accordance with the law