Personal income tax payment is underpaid or unpaid due to miscalculation or negligence, and if it is necessary to pay back the tax, it should be treated differently according to the specific circumstances. If the taxpayer or withholding agent pays less or fails to pay the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee shall be added; If the taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may pursue the tax payment within 3 years. In special circumstances, the recovery period may be extended to 10 year.

Second, the analysis details

Personal income tax rebate is due to the reform of personal income tax, and after the reform, the cumulative prepayment method is adopted for taxation. Because the taxes and fees usually paid are prepaid taxes and fees, there may be overpayment or underpayment. Therefore, when the annual final settlement is made in the following year, it is necessary to summarize the annual income and recalculate the taxable amount. When the taxable amount is inconsistent with the prepaid tax amount, it is necessary to refund more and make up less for the prepaid personal income tax. Therefore, some people need to refund taxes and others need to make up taxes when handling the annual final settlement of individual taxes.

Third, how to pay personal income tax?

1, basic information is required to pay personal income tax;

2, do a good job of paying personal income tax returns;

3. Submit the declaration form to the tax bureau, which will issue a general payment book;

4. Finally, go to the bank to pay taxes. After paying taxes for 3-5 days, you can issue a tax payment certificate.