Second, it is impossible to file tax returns online. Once the declaration period has passed, you can only bring the corresponding information to the tax service hall of the competent tax authorities for tax declaration.
Third, it affects the company's tax credit rating. Failure to file tax returns within the prescribed time limit will deduct points according to the number of times in the taxpayer's credit rating, which will directly affect the tax credit rating.
1. What are the penalties for late tax returns?
(1) Causing a fine or penalty.
If your company fails to declare on time, the tax authorities will punish the overdue declaration according to the seriousness of the case. In addition, if there is any tax payable, a late payment fee of five ten thousandths will be added daily.
(two) unable to declare and pay taxes online.
Under normal circumstances, during the tax declaration period, you can easily complete the business of copying tax returns, filing and clearing cards online without leaving home. However, once the declaration period has passed, you can only bring the corresponding information to the tax service hall of the competent tax authorities for tax declaration.
(3) affecting the company's tax credit rating
If your company fails to file tax returns within the prescribed time limit, it will deduct points according to the number of times when evaluating the taxpayer's credit rating, which will directly affect your tax credit rating.
Second, how to declare a tax?
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Income from wages, salaries, remuneration for labor services, remuneration for literary works and royalties of individual residents shall be withheld and remitted by withholding agents on a monthly or per-time basis.
Taxpayers who meet the conditions for final settlement and payment shall go to the competent tax authorities where the employer or employee is located for final settlement and payment during the period from March 1 day to June 30 of the following year. If there is no office space or employment unit, it shall be handled by the competent tax authorities at the place where the household registration is located or at the habitual residence.
Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income of individual residents shall be withheld and remitted by withholding agents on a monthly basis or every time. If the withholding agent fails to withhold the tax, the taxpayer shall pay the tax to the competent tax authorities before June 30 of the following year.
Owners of individual industrial and commercial households, investors of sole proprietorship enterprises, individual partners of partnership enterprises, individual contractors and tenants and other individuals engaged in production and business activities shall apply for pre-declaration and final settlement.
Taxpayers should apply to the competent tax authorities in the place of operation and management within 15 days after the end of each month or quarter. Before March 3 1 of the following year, the income shall be settled with the competent tax authorities where the management office is located.
Individual residents who obtain income from outside China shall file tax returns with the competent tax authorities in the place where they work or are employed in China from March 6th to June 30th of the following year. If there is no office space or employer in China, it shall report and pay taxes to the competent tax authorities at the place where the household registration is located or at the habitual residence in China.
Taxable income obtained by non-resident individuals from the territory of China shall be withheld and remitted by withholding agents on a monthly basis or every time. Non-resident individuals shall file tax returns under any of the following circumstances:
-If the withholding agent fails to withhold the tax, the non-resident individual shall file a tax return with the tax authorities before June 30 of the following year.
-Non-resident individuals who obtain income from wages and salaries in two or more places in China shall, within 15 days after obtaining the income, file a tax return with the competent tax authority where one of the units is located.
Three. Contents of personal tax exemption
The following personal income shall be exempted from personal income tax
(a) science, education, technology, culture, health, sports, environmental protection and other aspects of the bonus. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;
(2) Interest on government bonds and financial bonds issued by the state;
(3) Subsidies and allowances issued in accordance with the unified provisions of the state;
(four) welfare funds, pensions and relief funds;
(5) Insurance compensation.
(6) Demobilized soldiers, demobilization fees and pensions;
(7) Resettlement fees, resignation fees, basic pension or retirement fees, resignation fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;
(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;
(ten) other tax-free income stipulated by the State Council.
The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.
legal ground
People's Republic of China (PRC) tax collection management law
Article 61 If a withholding agent fails to set up and keep the account books for withholding and collecting taxes or keep the accounting vouchers and relevant materials for withholding and collecting taxes in accordance with the provisions, the tax authorities shall order him 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 five thousand yuan shall be imposed.
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.
Article 63 A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstates expenditure, omits reporting or understates income in account books, or refuses to declare or make a false report on tax payment after being notified by the tax authorities, and fails to pay or underpays the tax payable is tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; 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 underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.