What are the consequences of not paying a tax? I believe many people have understood what tax payment is. When we apply for annual tax return, if the individual tax payment is insufficient, we will need to pay it back in time. This is a legal requirement. What are the consequences of not paying a tax?

What are the consequences of not paying taxes 1 the consequences of not paying personal income tax?

Whether to apply for tax refund after annual settlement is the taxpayer's right without any responsibility.

However, if the overdue tax is not handled on time, there will be fines and late fees, and the most important thing is to affect the personal tax credit.

So we have to make up for what we should. Oh, we can't escape.

Why do you need to pay a tax?

Pay back the tax because you have less withholding tax, and after settlement, you think that you have not paid enough. For example, if you have income other than salary, such as manuscript fees, labor remuneration, royalties, etc., but you haven't declared and withheld taxes before, or your employer hasn't deducted taxes for you or the deduction is insufficient.

It is worth noting that according to the provisions of the tax law, the annual settlement does not involve classified income such as property leasing, and the income such as the one-time bonus for the whole year that taxpayers choose not to be incorporated into the comprehensive income for tax calculation according to regulations.

Who can get a tax refund?

Taxpayers who do not need to apply for annual settlement

With the approval of the State Council, according to the relevant provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Policy Issues Concerning the Settlement and Payment of Comprehensive Income of Individual Income Tax (No.94 of 20 19), taxpayers who have paid personal income tax in advance in 2020 according to law and meet any of the following circumstances need not apply for annual settlement:

The annual final settlement needs to pay taxes, but the comprehensive income does not exceed120,000 yuan for the whole year;

The amount of supplementary tax required for annual settlement does not exceed that of 400 yuan;

The prepaid tax amount is consistent with the annual tax payable or does not apply for tax refund.

Taxpayers who need to handle annual settlement.

According to the provisions of the tax law, taxpayers need to apply for annual settlement under any of the following circumstances:

The prepaid tax amount is greater than the annual tax payable and applies for tax refund;

The comprehensive income exceeds120,000 yuan for the whole year and the amount of tax payment needs to exceed that of 400 yuan.

Entitled pre-tax deduction

For the following pre-tax deduction items that occurred in 2020 and were not declared or fully deducted, taxpayers can apply for deduction or supplementary deduction during the annual settlement period:

Taxpayers and their spouses, minor children meet the conditions of serious illness medical expenses;

Taxpayers meet the requirements of children's education, continuing education, housing loan interest or housing rent, special additional deductions for supporting the elderly, as well as deductions for expenses, special deductions and other deductions determined according to law;

Taxpayer's eligible donation expenditure.

What are the consequences of not paying a tax 2. What are the consequences of not paying a tax?

Generally speaking, personal income tax is paid by the unit in a unified way, that is, the unit deducts personal income from the employee's salary and pays it to the tax department in a unified way. However, sometimes there is a problem with the tax system or a mistake in the unit's finance, and personal income tax needs to be paid by employees themselves.

If individuals don't pay personal income tax, the consequences will be unfavorable, because the tax system will pull you into the blacklist. Being blacklisted by the tax system, the individual's credit coefficient is also affected jointly. In the future, going to the bank for loans and handling credit-related business is limited everywhere. No matter what the reason, individuals pay income tax, and they go to the tax authorities. The tax authorities only recognize the system and will be blacklisted without mercy.

Therefore, we must maintain our own credit. In the future, the credit index will become more and more valuable, and it will be difficult to move without credit.

If the taxpayer fails to file tax returns and submit tax information within the prescribed time limit (that is, within 3 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.

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.

2. Conviction and sentencing for failing to declare personal income tax truthfully.

Individuals who fail to declare truthfully, resulting in the loss of taxes, which constitutes a crime, need to be transferred to judicial organs for conviction and sentencing, that is to say, the taxpayer faces jail time.

According to Article 20 1 of China's Criminal Law, taxpayers forge, alter, conceal, destroy account books and accounting vouchers without authorization, overstay expenditure or omit income in account books, refuse to declare or make false tax returns after being notified by the tax authorities, and fail to pay or underpay the tax payable. The amount of tax evasion accounts for 10% of the tax payable.

Be sentenced to fixed-term imprisonment of not more than three years or criminal detention, and be fined not less than one time but not more than five times the amount of tax evasion; The amount of tax evasion accounts for more than 30% of the tax payable and the amount of tax evasion is more than100000 yuan, and it shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and a fine of not less than one time but not more than five times the amount of tax evasion.

Those who do not pay taxes according to law or those who evade paying taxes will be punished by both administrative and criminal aspects. Therefore, you must not take any chances and think that it is no big deal not to pay taxes once or twice. Once found out, you will be severely punished.

What are the consequences of not paying a tax? If you don't pay a tax, what is the impact on the unit?

If the unit has the obligation to withhold and pay this personal income tax, but does not withhold and pay it, then the unit will bear legal responsibility. Otherwise, it has nothing to do with the unit.

Taxpayers who fail to file tax returns and submit tax materials within the prescribed time limit, or withholding agents who fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, shall be ordered by the tax authorities to make corrections within a time limit and may be fined 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.

Taxpayers who forge, alter, conceal, destroy account books and vouchers without authorization, or overstay expenditure or omit or omit income in account books, or refuse to declare or make false tax returns after being notified by the tax authorities, and fail to pay or underpay the tax payable are tax evaders. If a taxpayer evades taxes, the tax authorities shall recover the taxes and late fees that he fails to pay or underpays, and impose a fine of not less than 50% but not more than five times the taxes that he fails to pay or underpays; If a crime is constituted, criminal responsibility shall be investigated according to law.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the overdue fine, and impose a fine of not less than 50% but not more than five times the tax unpaid or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.

individual income tax

Generally speaking, it is the taxpayer's right to apply for tax refund after annual settlement, without any responsibility. If the individual tax payment is not handled on schedule, it will result in fines, late fees and other expenses, and it will also affect personal tax credit. Therefore, the consequences of not paying personal income tax are still very serious, and it must be paid.

If there is a case of paying a tax, it is likely that the withholding tax is less. For example, taxpayers have income other than wages, such as manuscript fees, labor remuneration, royalties, etc., which have not been declared or paid before, so they have to pay back.