Introduction As a tax accountant, tax declaration is the main content of daily work. The tax declaration in 2002 1 year 1 month has already started, and the tax declaration date in January has been extended to the 20th. I hope everyone can make the tax declaration in time. When making tax declaration, there are four common senses that must be known. Let's give you a detailed explanation.

1, when will the tax withholding fee be refunded in 2020?

From 2002 1 year 1 month1day to March 30th, financial personnel can apply for the 2020 personal income tax withholding fee through the "check of refund fee" of the natural person electronic tax bureau (withholding end). Withholding, collecting and withholding agents and agents shall submit the relevant materials for the application of the "three generations" tax fee in the previous year to the tax authorities before March 30th each year. If the application is not submitted in time due to the reasons of the "three generations" units or individuals, it shall be deemed as a waiver of the "three generations" tax fee in the previous year. Withholding and remitting, collecting and remitting, and entrusting and collecting (referred to as "three generations").

2. Do all the head offices and branches need to pay enterprise income tax locally?

According to the Administrative Measures for the Collection of Enterprise Income Tax for Cross-regional Operation Summary, the head office and the secondary branches with the main production and operation functions shall share and pay enterprise income tax on the spot. The following five secondary branches do not share and pay enterprise income tax locally: (1) Secondary branches that do not have the main production and operation functions and do not pay value-added tax locally, such as product after-sales service, internal R&D, warehousing and other auxiliary enterprises, do not share and pay enterprise income tax locally. (2) In the last year, it was a small-scale enterprise with low profit, and its secondary branches did not share the enterprise income tax locally. (3) The newly established secondary branches will not pay enterprise income tax on the spot when they are established. (4) The secondary branch that was cancelled in that year will not pay the enterprise income tax locally from the prepayment period of the enterprise income tax it belongs to on the date of cancellation of tax registration. (5) The secondary branches of consolidated tax paying enterprises established outside China without legal person status shall not share and pay enterprise income tax on the spot.

3. What penalties will enterprises receive for false tax returns?

According to the provisions of the Law on the Administration of Tax Collection, it is tax evasion to refuse to declare or make false tax returns after being notified by the tax authorities, and not to pay or underpay the tax payable. 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.

4. What are the consequences of not reporting the individual income tax law as required?

According to the Notice on Strengthening the Construction of Personal Income Tax Credit, No.860 of the Development and Reform Office [2019], the parties who violate the Tax Administration Law, the Personal Income Tax Law and other laws, regulations and normative documents, violate the principle of good faith, and have dishonest behaviors such as tax evasion, tax fraud, fraudulent use of other people's identity information, malicious reporting and false complaints. If the circumstances are serious and meet the standards of major tax violations and dishonesty cases, the tax authorities will list them as serious untrustworthy parties, publicize them according to law, and share them with the national credit information platform. The tax department cooperates with relevant departments to establish a joint punishment mechanism for parties who have seriously broken their personal income tax. For taxpayers and withholding agents who are legally recognized by the tax department to have serious illegal and untrustworthy behaviors in the process of self-declaration of personal income tax, special additional deduction and preferential treatment, they will push relevant information to the national credit information sharing platform and establish a dynamic update mechanism for credit information data, and implement joint punishment according to laws and regulations.

The above are four common sense related introductions of tax returns for tax agents 1 month, hoping to be helpful to taxpayers. At present, the preparation for tax agents in 20021year has begun, and candidates who meet the registration requirements for tax agents should prepare for the exam in advance. Come on!