The taxpayer who underpays the tax shall be dealt with as follows: if the circumstances are minor and do not constitute a crime, the tax authorities shall recover the underpaid tax and the late payment fee, and impose a fine of more than one time but less than five times the underpaid tax; If the circumstances are serious enough to constitute a crime, criminal responsibility shall be investigated according to law.
In tax practice, underpayment of taxes often occurs. The legal consequences of underpaying taxes are different under different circumstances.
1. Due to the responsibility of the tax authorities, the taxpayer fails to pay or underpays the tax.
If the taxpayer fails to pay or underpays the tax due to the responsibility of the tax authorities, it will be pursued within three years, but no late payment fee will be charged.
The responsibility of tax authorities refers to improper application of tax laws and administrative regulations or illegal law enforcement by tax authorities. The tax authorities may require taxpayers to pay back taxes, but shall not impose late fees and fines.
2. The taxpayer or withholding agent fails to pay or underpays the tax due to calculation errors.
If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities can recover the tax and overdue fine within three years, which can be extended to five years at the longest.
Failure to pay or underpay the tax due to the taxpayer's failure to file a tax return does not belong to tax evasion, tax refusal or tax fraud, and the recovery period is generally three years, which can be extended to five years under special circumstances.
The calculation errors of taxpayers and withholding agents mentioned in Article 52 of the Tax Administration Law refer to unintentional and intentional errors and obvious clerical errors in the application of calculation formulas.
The "special circumstances" mentioned in Article 82 of the Law on the Administration of Tax Collection means that taxpayers and withholding agents fail to pay or underpay, fail to withhold or underpay, fail to collect or underpay taxes due to calculation errors, and the accumulated amount is more than 654.38+10,000 yuan.
3 taxpayers fail to pay or underpay taxes due to tax evasion, tax refusal or tax fraud.
For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late fees or tax fraud indefinitely.
Article 65 of the Law on Administration of Tax Collection
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 a crime is constituted, criminal responsibility shall be investigated according to law.
Article 68
If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit and is ordered by the tax authorities to pay within the prescribed time limit, the tax authorities may impose a fine of not less than 50% but not more than five times the unpaid or underpaid tax in addition to taking compulsory measures to recover the unpaid or underpaid tax in accordance with the provisions of Article 40 of this Law.
Taxpayers who fail to pay or underpay the above taxes are generally not punished, but the tax authorities notify taxpayers to declare and pay within a time limit according to regulations. If taxpayers fail to pay taxes within the time limit, the tax authorities may punish them according to law. If a withholding agent fails to pay, evade taxes or refuse to pay taxes in violation of the provisions of the tax law, the tax authorities shall, in addition to recovering the tax underpaid or unpaid, impose a fine in accordance with the provisions; If the case constitutes a crime, it shall be transferred to judicial organs for criminal responsibility.