Be sure to figure out the tax payable when filing tax returns every month. If tax evasion is punished, the company may be notified or even fined, so the boss will be very unhappy. If the work unit has difficulty in paying taxes, it may file an extension of tax payment with the tax authorities. If the tax payment is wrong and overpaid, it may also file an application for tax refund with the tax authorities within 3 years.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.
Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, 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.