After the declaration time, you need to write a statement of the situation and explain the reasons. Some tax bureaus don't impose fines. Regulations vary from place to place, but some will be fined, but generally not more than 2000 yuan.
main feature
First, pure income is usually the object of taxation.
Second, the calculated taxable income is usually used as the tax basis.
Third: Taxpayers and actual payers are usually the same, so the income of taxpayers can be directly adjusted. Especially in the case of adopting progressive tax rate, income tax has obvious regulating effect on personal income gap. Levying income tax on enterprises can also play a leverage role in implementing specific national policies and regulating the economy.
Fourth, the calculation of taxable tax involves all aspects of taxpayers' costs and expenses, which is conducive to strengthening tax supervision, prompting taxpayers to establish and improve financial accounting systems and improve business management.
Reference to the above content: Baidu Encyclopedia-Income Tax