Individuals or citizens need to pay taxes through relevant channels. If the company provides false taxes, it needs to be ordered to correct after being discovered by the tax authorities. So how to punish the fake tax? Next, I will sort out the answers about how to punish the company for falsely reporting individual taxes, and look down with the questions.
1. How to punish the company for falsely reporting individual taxes?
The company provides false tax returns for individuals, which is 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. False tax declaration means that taxpayers or withholding agents submit false tax returns, financial statements, tax withholding reports or other tax declaration materials to the tax authorities, such as providing false applications and fabricating false materials such as tax reduction, exemption, tax offset, tax collection and tax refund.
Article 64 of the Law of People's Republic of China (PRC) 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 50,000 yuan. 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.
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 not less than 50% but not more than five times the unpaid tax; If a crime is constituted, criminal responsibility shall be investigated according to law.
Second, the tax declaration time
According to the provisions of Article 9 of the Individual Income Tax Law of People's Republic of China (PRC), the monthly tax withheld by withholding agents and the monthly tax payable by taxpayers who declare themselves shall be turned over to the state treasury within 15 days of the following month and submitted to the tax authorities.
Taxes payable on wages and salaries shall be levied on a monthly basis, and shall be turned over to the state treasury by withholding agents or taxpayers within 15 days of the following month, and tax returns shall be submitted to the tax authorities. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. Specific measures shall be formulated by the State Council.
The tax payable on the income from the production and operation of individual industrial and commercial households shall be calculated on an annual basis and paid in advance by monthly installments. The taxpayer shall pay in advance within15th day of the following month, and shall make final settlement within three months after the end of the year, with overpayment and underpayment.
The tax payable on the income from contracted operation and leased operation of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it into the state treasury within 30 days after the end of the year and submit a tax return to the tax authorities. Taxpayers who obtain the income from contracted operation and lease operation by stages within one year shall pay in advance within 15 days after each income, and make final settlement within three months after the end of the year, and refund more and make up less.
Taxpayers who obtain income from outside China shall, within 30 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities.
Third, how to punish enterprises for using other people's information to declare individual taxes?
Enterprises using other people's information to declare individual taxes can appeal to tax authorities at all levels.
Non-tax-related disputes or legal liabilities arising from fraudulent use of information can be reported to relevant departments, and tax departments at all levels will actively cooperate with relevant departments to safeguard their legitimate rights and interests. On the one hand, as long as you appeal, your tax burden will not increase. On the other hand, the tax authorities will deal with tax-related violations of fraudulent units or individuals according to law.
According to the provisions of Article 25 of the Law of People's Republic of China (PRC) on Tax Collection and Management, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials that need to be submitted in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations.
Article 62 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or 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 time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
According to the above provisions, the tax authorities may impose a fine of less than 2,000 yuan on companies that fail to file tax returns within the prescribed time limit; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.
The above is my detailed answer to the question of how to punish the company for falsely reporting taxes. For China's taxes, we can pay them within a certain period of time according to relevant laws and regulations, and for some disputes, we can also respond to relevant departments and actively cooperate with them to safeguard their legitimate interests.