First, understand the basic obligations of the self-employed to declare tax
As self-employed, according to the provisions of the tax collection and management law, they are obliged to truthfully declare their tax payable within the prescribed time limit. The accuracy and timeliness of tax declaration is very important for maintaining tax order.
Second, the consequences of forgetting to declare tax
If the self-employed forget to declare tax due to negligence or other reasons, they will face punishment from the tax authorities. The forms of punishment mainly include fines and late fees. Fines are economic sanctions against self-employed individuals who fail to declare taxes according to regulations, while late payment fees are extra expenses arising from overdue payment of taxes.
Third, the calculation of the amount of fines
The calculation of the fine amount is usually based on the amount of tax missed and the time of overdue declaration. The tax department will calculate the fine according to a certain proportion according to the amount of tax omitted by the self-employed. At the same time, the longer the overdue declaration takes, the higher the fine will be. In addition, the tax authorities in different regions may formulate specific discretion standards according to local actual conditions, so the amount of fines will also be different.
Fourth, measures to avoid forgetting to declare taxes
In order to avoid the punishment brought by forgetting to declare tax, self-employed individuals should strengthen their tax awareness and pay regular attention to the declaration notice issued by the tax authorities. At the same time, you can set a reminder or entrust a professional tax agency to declare on your behalf to ensure the timeliness and accuracy of the declaration.
To sum up:
Self-employed individuals who forget to declare tax will be punished by the tax authorities, and the amount of fines will be calculated according to factors such as the amount of tax omitted and the time of overdue declaration. In order to avoid punishment, the self-employed should strengthen their tax awareness, pay attention to the declaration notice regularly, and take effective measures to ensure the timeliness and accuracy of the declaration work.
Legal basis:
Law of the People's Republic of China on the Administration of Tax Collection
Article 62 stipulates that:
Taxpayers who fail to file tax returns and submit tax materials within the prescribed time limit, or withholding agents who fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, shall be ordered by the tax authorities to make corrections within a time limit and may be fined 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.