Taxpayers who fail to pay personal income tax for more than 6.5438+0.2 million yuan need to bear two different levels of legal responsibility: the first is the legal responsibility for not causing tax loss, and the second is the legal responsibility for causing tax loss.

Taxpayers whose annual income is more than 6,543,800 yuan+0.2 million yuan, who fail to declare truthfully and fabricate false tax basis, which does not constitute a crime, will also bear a fine of less than 50,000 yuan, and bear the legal responsibility of not paying or underpaying taxes due to tax loss.