If the invoice tax deduction account has no money, it can be replenished. If the calculation error leads to underpayment of taxes and self-discovery, only a part of underpayment of taxes and late payment fees will be paid. If it is found out by the tax authorities, it is necessary to pay part of the taxes and late fees that have been underpaid, and at the same time, it is accompanied by corresponding fines.

The significance of taxation

Tax payment is the legal guarantee for the financial revenue of the state organization, a favorable means for the state's macro-control, an important role in maintaining economic order and national rights and interests, and a reliable guarantee for promoting international economic exchanges.

Taxation is the main source of national fiscal revenue and an important lever for the state to regulate and control the economy. Doing a good job in tax collection throughout the year is of special and important significance for consolidating and expanding financial resources, supporting economic and social development, and doing a good job in various commemorative activities. Therefore, we must take effective measures, insist on administering taxes according to law, advocate paying taxes in good faith, optimize the tax environment, and create first-class performance.

Paying taxes in good faith according to law is closely related to the goal of building a well-off society in an all-round way. Building a well-off society in an all-round way is the grand goal put forward by the 16th CPC National Congress. Taxation is the economic foundation and an important macro-control means to ensure the operation of the state machine. Socialist taxation is taken from and used by the people, which is closely related to people's lives. The effectiveness of taxation work is directly related to the realization process of a well-off society.