According to the first paragraph of Article 25 of China's new tax administration law: "Taxpayers and withholding agents shall pay or remit taxes in accordance with laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations."

Tax declaration includes tax declaration and tax payment. In the process of tax collection and management, we usually encounter different forms of failure to declare taxes according to law, and the consequences of these acts are also very different.

1. Failing to declare and pay taxes on time, but paying taxes on time.

In this case, according to the provisions of Article 62 of the Tax Administration Law, 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.

Two, tax returns on time, but not on time.

The tax authorities may take compulsory measures to collect taxes according to the provisions of the first paragraph of Article 40 of the new tax administration law, or impose a fine of more than 50% but less than five times the amount of tax underpaid according to the provisions of Article 68 of the new tax administration law.

What is the main content of compulsory tax declaration?

1. Notify its banks or other financial institutions in writing to withhold taxes from its deposits;

2. If the income from seizure, sealing up, auction or sale of commodities, goods or other property is equivalent to the taxable amount, the tax shall be offset.

Three, tax returns on time, but the declaration is not true.

This kind of failure to declare and pay taxes on time can be divided into two situations: one is that taxpayers falsely declare and pay taxes, and the other is that taxpayers falsely declare and pay taxes, but fail to pay or pay taxes.

In the first case, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid taxes;

In the second case, the tax authorities will order it to make corrections within a time limit and impose a fine of less than 50,000 yuan.

In addition, enterprises that fail to file tax returns on time will also bring stains to corporate legal persons, for example, loans can't buy houses, they can't apply for immigration, they can't apply for endowment insurance, and they can't leave the country, which will bring unnecessary troubles.

Does the company's failure to declare during the reporting period have an impact on credit reporting? Based on the above, we all know that if the enterprise fails to file tax returns within the time limit, it will definitely have an impact on the company. Secondly, those who fail to file tax returns within the time limit can be divided into those who fail to file tax returns on time and those who file tax returns on time but do not pay taxes. If you have any views on the analysis of the above overdue tax returns, you can come to our website to search and study, which will certainly be helpful.