What are the penalties for not paying taxes?

The consequences of non-payment of taxes by self-employed individuals are: the implementation of tax arrears announcement; Add late fees; Impose a fine; Collect and stop providing invoices; Enforcement. Tax arrears refer to the behavior of taxpayers and withholding agents who fail to pay or underpay taxes beyond the tax payment period stipulated by tax laws and regulations or the tax authorities according to the tax payment period stipulated by tax laws and regulations. If the amount of tax owed is less than 1000 yuan, which does not constitute a crime, the tax authorities shall recover the unpaid tax and overdue fine, and impose a fine of more than 50% and less than 5 times the unpaid tax.

Enterprises that fail to pay taxes on time will be punished and fined. If the circumstances are serious, it may also be enforced by the tax authorities. If the amount of tax arrears is huge, it can be transferred to the public security organ for investigation, and the enterprise responsibility can be investigated according to the crime of tax evasion.

First, the conditions for the identification of general VAT taxpayers

Enterprises that have gone through tax registration and whose annual VAT sales amount reaches the following standards shall apply to the competent tax authorities for the identification of general VAT taxpayers.

(1) Taxpayers who are engaged in the production of goods or provide processing, repair and replacement (hereinafter referred to as taxable services), and taxpayers whose main business is the production of goods or the provision of taxable services, and also engage in the wholesale or retail of goods, with annual taxable sales of more than 6,543,800 yuan;

(2) The annual taxable sales of taxpayers engaged in the wholesale or retail of goods is more than 6,543,800 yuan.

Small-scale enterprises that have gone through tax registration, whose annual sales do not meet the quantitative standards stipulated in the preceding paragraph, and whose accounting is sound, can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, can apply to the competent tax authorities for the procedures for the identification of general taxpayers of value-added tax.

Self-employed individuals who have gone through tax registration and whose annual value-added tax should meet the prescribed standards can accurately calculate the output tax, input tax and tax payable according to the requirements of the accounting system and tax authorities, and can apply to the competent tax authorities for general taxpayer identification procedures.

Where the taxpayer's general branch implements unified accounting, and the annual taxable sales of its general branch reaches the quantitative standard, but the annual taxable sales of its branches do not reach the quantitative standard, its branches may apply for the identification procedures of general VAT taxpayers.

Taxpayers whose newly established enterprises engaged in the production of goods or providing taxable services have a registered capital of more than 400,000 yuan, and those engaged in the wholesale or retail of goods have a registered capital of more than 600,000 yuan, should go through the procedures for the identification of general taxpayers at the same time of tax registration. After one year of actual production and operation, they should deal with it according to the actual situation.

legal ground

"People's Republic of China (PRC) tax collection and management law"

Article 32 If a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.