No matter whether you declare more or less, it can be regarded as a declaration error. Taxpayers and withholding agents, after handling the tax declaration, find that the declaration is wrong, and can correct it through the withholding agent and the tax service office.

Correct declaration by withholding customers:

Enter the withholding client-select the "tax month" to be corrected-click the comprehensive income declaration-declaration form submission-correction declaration.

To correct the wrong data, you can choose to manually modify or "import" the declaration form.

If it is necessary to make up the tax or pay the late payment fee after the declaration error is corrected, it shall go through the relevant formalities at the tax service hall or through the online tax service hall.

If the tax refund has been handled and entered the treasury processing link, it should wait until the treasury processing is over before making corrections; If the tax refund has not been handled or has been handled, but the tax refund process is still in the process of acceptance and review by the tax authorities, the tax refund application can be revoked first, and then the declaration can be corrected.

If a taxpayer fails to file a tax return and fails to pay or underpays the tax payable, the tax authorities shall recover the unpaid or underpaid tax and late fees, and impose a fine of more than 50% and less than five times the unpaid or underpaid tax.

Excerpts from the Criminal Law of People's Republic of China (PRC)

Article 201 A taxpayer who commits the crime of tax evasion, makes false tax returns or fails to make tax returns by deception or concealment, and evades paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.

If the withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, and the amount is relatively large, it shall be punished in accordance with the provisions of the preceding paragraph.

If the acts mentioned in the preceding two paragraphs are repeated and are not dealt with, it shall be calculated according to the accumulated amount.

What's the difference between tax declaration methods?

There are two ways to declare, one is through withholding agents, and the other is that taxpayers choose to declare themselves in a comprehensive year.

Declaring through withholding agents is actually declaring through taxpayers. Generally, some wage earners will choose to declare through withholding agents. Generally speaking, the unit will directly deduct five insurances and one gold and personal income tax when paying employees. If the taxpayer fails to declare the special additional deduction information of personal income tax to the unit, the tax will be calculated according to the threshold of 5000 yuan when calculating the employee's personal income tax expenses, but if the taxpayer declares the special additional deduction information table of personal income tax to the unit, then the unit will know the information of the special additional deduction of employees. When calculating the personal income tax of employees every month, the unit will deduct it according to the special additional deduction standard. This way is more convenient for employees, and employees don't have to go to the tax department for summary settlement in the second year. The unit will automatically deduct the special part when paying the salary every month. However, some employees will feel that they have leaked some personal information to the unit in this way, so they will not choose to declare through withholding agents.

Users who do not want to submit personal information to the company can choose to declare themselves in the comprehensive income year. Self-declaration means that taxpayers do not submit the declaration information to the local tax authorities through the company. In this case, the tax deducted near the personal income tax item will not be deducted every month, and the company still pays taxes to employees according to the standard of 5,000 yuan. In the second year, taxpayers need to go to the local tax authorities to collect and pay taxes themselves.