1. When working in two or more companies at the same time, personal salary may be calculated separately when paying taxes, resulting in repeated deduction of basic deduction fees when paying taxes;

2. In addition to wage income, individuals may have other incomes, which will lead to an increase in the comprehensive income tax rate and eventually lead to higher personal taxes;

3. The tax authorities may have calculation errors and negligence, leading to the occurrence of personal income tax evasion;

4, the taxpayer or withholding agent's own reasons may also lead to personal income tax evasion.

What is tax payment?

Personal tax payment refers to the tax that an individual missed when paying personal income tax and needs to pay back later. Personal tax payment is usually caused by personal income tax calculation errors, underreporting income, missing tax payment time and other reasons. When individuals find that they have missed paying individual taxes, they should report to the tax authorities as soon as possible and pay them back in accordance with the prescribed procedures. Individuals who do not take the initiative to pay back the tax, the tax authorities have the right to impose penalties for tax late fees and fines.