Legal subjectivity:

If no tax is deducted from wages, back tax must be paid. The company has the obligation to withhold and pay personal income tax. If the company fulfills its withholding obligation but fails to pay it, it is illegal to pay tax. The tax authorities will make a decision on the company to recover the tax, and at the same time, they will also require The enterprise shall pay a fine of not less than 50% but not more than three times the amount of the tax that should be withheld but not deducted or receivable and uncollected. The law is objective:

Article 69 of the "Tax Collection and Administration Law" If the withholding agent should withhold but fails to withhold or receivable but fails to collect the tax, the tax authority shall recover the tax from the taxpayer. The withholding agent shall impose a fine of not less than 50% but not more than three times the amount of the tax that should have been withheld but has been receivable and uncollected. Article 70 If a taxpayer or withholding agent evades, refuses or otherwise obstructs the tax authority's inspection, the tax authority shall order him to make corrections and may impose a fine of not more than 10,000 yuan; if the circumstances are serious, he may be fined not less than 10,000 yuan and not less than 50,000 yuan. A fine of less than RMB 10,000.