It is necessary to confirm whether the enterprise income tax is paid in the local taxation bureau or the IRS. If it is paid in the local taxation bureau, if it is overdue, it is necessary to pay the late payment fee of 20 yuan on a daily basis, and then pay the late payment fee according to the number of days of enterprise income tax; If it is paid in the national tax, you have to pay a fine of 50 yuan days first, and then pay a late fee of enterprise income tax days. It is suggested to declare as soon as possible, otherwise the fine will not only increase, but also affect the enterprise income tax declaration for the next quarter.

Second, analysis

Individual income tax law is the general name of legal norms to adjust the social relationship between tax authorities and natural persons in the process of individual income tax collection and management. The personal income tax law is a legal provision on personal income tax. In China, when an individual's annual income exceeds a certain limit, a tax declaration must be made. 3. What does tax declaration mean?

Self-declaration means that after taxpayers obtain taxable income, they calculate the personal income tax payable according to the items and amount of taxable income, and truthfully fill out the corresponding personal income tax return form within the reporting period stipulated by the tax law, submit it to the tax authorities, and declare and pay personal income tax.

3. How can I declare a tax if I stop working without paying wages during the epidemic?

According to the relevant laws and regulations, taxpayers who have no tax payable during the tax payment period shall also make tax returns in accordance with the regulations. No matter whether you have income or not, you need to declare personal income tax on a monthly basis. If there is no salary income in the current month, zero declaration can be made. Wait until the month when the late salary actually occurs, and then declare it with the salary of the current month.