What will happen if personal income tax is not settled?

What will happen if personal income tax is not settled? Everyone needs to pay taxes. From March to June of the following year, it is necessary to declare personal income and settle the comprehensive income of annual personal income tax. What will happen if the following personal income tax is not settled?

What will happen if personal income tax is not settled? 1 If the taxpayer's annual comprehensive income does not exceed1.2000 yuan, or the taxpayer can refund the tax but does not need to pay back the tax, or the taxpayer's amount of paying back the tax does not exceed that of 400 yuan, then the taxpayer may not settle the tax and need not bear any responsibility.

However, if it is necessary to pay back the tax, and the amount of the tax payment exceeds that of 400 yuan, the taxpayer must make annual final settlement. According to Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Management, "taxpayers fail to file tax returns and submit tax information within the prescribed time limit.

Or the withholding agent fails to submit the tax withholding report and relevant materials 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. "

In short, if the taxpayer's annual comprehensive income is less than 6.5438+0.2 million yuan, or the amount of tax payment does not exceed that of 400 yuan, or there is no need to pay tax payment, personal income tax can be settled without meeting any conditions. However, if the taxpayer pays more taxes than 400 yuan, it must be settled on an annual basis, otherwise it will be fined less than 2,000 yuan, and if the circumstances are serious, it will be fined more than 2,000 yuan 1 10,000 yuan.

1, taxpayers who fail to make annual final settlement and payment of comprehensive income according to the law may face tax administrative penalties and record them in personal tax credit files. According to Article 63 of the Tax Administration Law, taxpayers take measures to conceal their income,

Those who evade paying taxes by fabricating false deductions, etc., shall be recovered by the tax authorities, and shall be fined at least 50% and less than 5 times of the unpaid or underpaid taxes; If the case constitutes a crime, criminal responsibility shall be investigated according to law,

2. Failure to submit the special additional deduction information truthfully will not only bear the legal consequences of false declaration, but also have a certain impact on your enjoyment of special additional deduction. If there are obvious errors in the special additional deduction information reported by taxpayers, it will be notified by the tax authorities.

If the taxpayer refuses to correct or explain the situation, the tax authorities may suspend the special additional deduction until the taxpayer corrects the relevant information or explains the situation in accordance with the regulations. If you did not enjoy the deduction last month, you can make up the deduction in accordance with the regulations.

3. Taxpayers' tax returns will be included in personal credit management. Failure to handle tax returns according to regulations, failure to pay or underpay taxes, provision of false information to declare tax benefits, failure to cooperate with tax inspection, false promises, etc. will have an impact on personal credit.

What will happen if personal income tax is not settled? 2 what circumstances need to be settled?

According to the regulations, taxpayers who have obtained comprehensive income and meet one of the following circumstances shall make final settlement and payment according to law:

(a) comprehensive income from the two places, and the balance of the annual income of comprehensive income after deducting special additional deductions exceeds 60 thousand yuan;

(2) Obtaining one or more of labor remuneration, royalties and royalties, and the balance of annual comprehensive income after deducting special expenses exceeds 60,000 yuan;

(3) The prepaid tax amount is lower than the taxable amount in the tax year;

(4) Taxpayers apply for tax refund.

In the above four cases, personal income tax needs to be settled. If it is easier to get paid at work, but the way to get income is not the only one, then you must remember to settle the payment.

Will there be a fine for not paying the bill?

This problem needs to be divided into two situations: one is the fault of the tax authorities, and the other is the fault of taxpayers and withholding agents.

First, the tax authorities.

If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no late payment fee will be charged.

Let's start with taxpayers and withholding agents.

If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For those who evade taxes, refuse to pay taxes or cheat taxes, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or cheat taxes, which are not limited by the prescribed time limit.

Note that there is no time limit, which proves the seriousness of the situation!