penalties for false declaration of individual income tax according to article 64 of the law of the people's Republic of China on the administration of tax collection, if a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 5, yuan. If a taxpayer fails to file a tax return and fails to pay or underpay the tax payable, the tax authorities shall recover the tax and late payment fees that he has failed to pay or underpay, and impose a fine of not less than 5% but not more than five times the tax that he has failed to pay or underpaid.

Extended information:

The company's provision of false tax returns for individuals is a fabrication of false tax basis, and the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 5, yuan. False tax returns refer to taxpayers or withholding agents submitting false tax returns, financial statements, tax withholding and remitting reports or other tax declaration materials to the tax authorities, such as providing false applications, fabricating false materials such as tax reduction, tax exemption, tax offset, tax collection and tax refund, etc.

article 64 of the law of the people's Republic of China on the administration of tax collection. if a taxpayer or withholding agent fabricates a false tax basis, the tax authorities shall order it to make corrections within a time limit and impose a fine of less than 5, yuan. If a taxpayer fails to file a tax return and fails to pay or underpay the tax payable, the tax authorities shall recover the tax and late payment fees that he has failed to pay or underpay, and impose a fine of not less than 5% but not more than five times the tax that he has failed to pay or underpaid.

article 65 if a taxpayer fails to pay the tax payable and prevents the tax authorities from recovering the unpaid tax by means of transferring or concealing property, the tax authorities shall recover the unpaid tax and overdue fine, and impose a fine of more than 5% and less than five times the unpaid tax; If a crime is constituted, criminal responsibility shall be investigated according to law.

according to article 62 of the law of the people's Republic of China on the administration of tax collection

if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or if 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 prescribed time limit, and may impose a fine of less than 2, yuan, or a fine of more than 2, yuan and less than 1, yuan if the circumstances are serious.

The local tax authorities order it to make corrections within a time limit. If it is not rectified within the time limit, the local tax authorities can judge it as an abnormal user and then turn it into a small-scale enterprise with invalid documents.

small-scale enterprises with invalid certificates can no longer be corporate tax registration practitioners or shareholders.

Punishment for copying tax returns: According to Article 35 of the Measures for the Administration of Invoices of the People's Republic of China

, in case of any of the following circumstances, the tax authorities shall order it to make corrections and may impose a fine of less than 1, yuan; Illegal income shall be confiscated:

(1) invoices should be issued but not issued, or invoices are not issued in a lump sum in accordance with the prescribed time limit, sequence and columns, or the invoices are not stamped with special stamps;

(2) using a tax control device to issue invoices and failing to submit the invoice issuing data to the competent tax authorities on schedule.