The annual salary is 53079 yuan. Divide 400000 by 12 months, and the monthly salary is 33333 yuan, 3333-5000 = 28333, which is within the range of 25000-35000. The tax rate is 25%, 28333 times 25%=7083, and then minus the quick deduction of 26607083-. 4423 is a month, so a year is 12 months, and 4423 times 12=53079, so if you earn 400,000 yuan a year, you have to pay 53079 yuan in tax.

1. What are the consequences of not paying a tax?

Generally speaking, personal income tax is paid by the unit, that is, the unit deducts personal income from the employee's salary and pays it to the tax department in a unified way. But sometimes there are problems in the tax system or mistakes in the unit's finance, and employees need to pay their own personal income tax.

If individuals don't pay personal income tax, the consequences will be unfavorable, because the tax system will blacklist you. Being blacklisted by the tax system, personal credit coefficient is also affected. In the future, there are restrictions on going to the bank for loans and handling credit-related businesses. No matter what the reason, individuals pay income tax, they all go to the tax authorities. The tax department only recognizes the system and will be blacklisted mercilessly.

So be sure to maintain your credit. In the future, the credit index will be more and more valuable, and it will be difficult to move without credit.

Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit (that is, within 3 months after the end of the tax year) 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.

If a taxpayer fails to file a tax return, resulting in non-payment or underpayment of tax, the tax authorities shall recover the non-payment or underpayment of tax and late fees, and impose a fine of not less than 50% but not more than five times the non-payment or underpayment of tax. This kind of punishment belongs to administrative punishment. If the violation degree is not up to a crime, it is not necessary for the tax administrative organ to transfer it to the judicial organ for punishment.

2. The conviction and sentencing of failing to declare personal income tax truthfully.

Individuals fail to declare truthfully, resulting in the loss of taxes, which constitutes a crime and needs to be transferred to judicial organs for conviction and sentencing, which means that taxpayers face jail time.

Legal basis:

Individual Income Tax Law of the People's Republic of China

second

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.