Legal analysis: it is the company's responsibility to pay less personal income tax. As the withholding agent of personal income tax, the company should pay personal income tax on time according to the regulations, and it is not allowed to pay less or refuse to pay. Individuals with an annual income of more than 120,000 yuan will bear two different degrees of legal responsibility if they fail to file tax returns within the tax return period.

The first is the legal responsibility for not causing tax loss.

According to the provisions of Article 62 of the Tax Administration Law, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit (that is, within three months after the end of the tax year), 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.

The second is the legal responsibility for the loss of tax.

According to the provisions of the second paragraph of Article 64 of the Tax Administration Law, 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 is an administrative punishment, and it does not need to be transferred to judicial organs for punishment by tax administrative organs if the degree of violation is not up to the crime.

Legal basis: Article 11 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.