Consequences of not paying personal income tax

The consequences of not paying personal income tax include:

1. Punishment: According to the Law of People's Republic of China (PRC) on Tax Collection and Administration, if a taxpayer fails to file tax returns and submit tax payment materials 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 2000 yuan or more 1000 yuan or less may be imposed, and taxes and late fees shall be recovered.

2. Late payment fee: individuals who fail to pay personal income tax on time or pay back personal income tax in accordance with regulations will be fined for late payment. From the date when the overdue fine period is exceeded, an additional 5/10000 of the overdue fine will be charged daily.

3. Credit record is damaged: if an individual fails to pay personal income tax on time or fails to pay back personal income tax as required, his credit record will be affected.

4. Restrict high consumption: individuals who fail to pay personal income tax on time or in accordance with regulations will be restricted from high consumption.

5. Enforcement: If an individual fails to pay personal income tax on time or fails to pay back personal income tax in accordance with regulations, the state has the right to enforce the individual. If individuals refuse to perform, they will face more severe legal sanctions.

6. Criminal responsibility: An individual who violates national tax laws and regulations and evades paying personal income tax may constitute a criminal act and face criminal responsibility. The state has the right to take legal sanctions against individuals suspected of committing crimes. According to the relevant provisions of national tax laws and regulations, penalties such as fines, detention and fixed-term imprisonment can be imposed.

Late payment of personal income tax will face serious legal consequences. According to relevant laws and regulations, individual income tax is the legal obligation of taxpayers. Overdue payment will lead to fines, late fees and even criminal penalties. According to the Individual Income Tax Law, taxpayers who fail to pay individual income tax within the time limit will be fined for late payment, and the calculation of late payment will be determined according to the ratio of overdue time to unpaid tax. In addition, the tax authorities also have the right to conduct tax inspection and pay back taxes on taxpayers who fail to pay personal income tax within the time limit, and may pursue their legal responsibilities.

To sum up, it is the responsibility and obligation of every taxpayer to fulfill personal income tax obligations in time and avoid serious legal consequences.

Legal basis:

People's Republic of China (PRC) resource tax law

first

Units and individuals that develop taxable resources in People's Republic of China (PRC) and other sea areas under the jurisdiction of People's Republic of China (PRC) are taxpayers of resource tax and shall pay resource tax in accordance with the provisions of this Law.

Criminal law of the people's Republic of China

Article 20 1

Taxpayers who make false tax returns or fail to declare by deception or concealment, and evade paying a large amount of tax, accounting for more than 10% of the tax payable, shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention and shall also be fined; If the amount is huge, accounting for more than 30% of the tax payable, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years and shall also be fined.