According to the Law of People's Republic of China (PRC) on Tax Collection and Management, if a taxpayer fails to register, change or cancel the registration in accordance with the regulations, or fails to submit tax information in accordance with the regulations, and falsely reports, impersonates or defrauds the special additional deduction of personal income tax, the tax authorities shall order it to make corrections and impose a fine; If a crime is constituted, criminal responsibility shall be investigated according to law.

To sum up, it is illegal to falsely report the special additional deduction of personal income tax, which will not only be punished by the tax authorities, but also face serious legal consequences. Therefore, it is suggested that taxpayers truthfully declare the special additional deduction of personal income tax and abide by tax laws and regulations.

Legal basis:

Article 63 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates: "A taxpayer who forges, alters, conceals or destroys account books and vouchers without authorization, or overstays expenditure or omits income in account books, or refuses to declare or falsely declare 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 it constitutes a crime, criminal responsibility shall be investigated according to law. "

Article 64 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates: "If a taxpayer 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 50,000 yuan."

Article 65 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates: "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 50% and less than five times the unpaid tax; If it constitutes a crime, criminal responsibility shall be investigated according to law. "

Article 66 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection stipulates: "Whoever refuses to pay taxes by violence or threat, in addition to recovering the unpaid taxes according to law, shall be fined by the tax authorities by more than 50% and less than five times the unpaid taxes; If it constitutes a crime, criminal responsibility shall be investigated according to law. "

Article 67 of the Law of People's Republic of China (PRC) on Tax Collection and Administration stipulates: "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 50,000 yuan."