15 What if I don't file tax returns?

The tax declaration time is 15 days. The method and steps are as follows:

1. Under normal circumstances, after the enterprise fails to declare, the tax bureau will notify the enterprise legal person, financial controller and tax collector by SMS;

Remarks: At present, real-name taxation has been started, and corporate tax collectors will leave their numbers in the tax bureau;

2. After learning that the enterprise's tax return is overdue, the enterprise tax personnel should make supplementary declaration at the tax bureau corresponding to the enterprise;

3. The specific treatment plan is as follows (the overdue time is short): bring the official seal of the enterprise to the local taxation bureau; There will be a self-declaration form in the lobby of the State Local Taxation Bureau, and tax officials will fill in the declaration form according to the situation of the enterprise; Fill in the declaration form and submit it to the corresponding window of the hall for supplementary declaration; If there is tax, you need to pay tax and late payment fee on the spot (some areas can directly deduct the corresponding bank account of the company through tripartite agreement);

4. In addition, if the enterprise fails to declare for many months, you need to contact the enterprise administrator first, and the administrator will have a processing information form there. After completing the corresponding processing, you can go to the lobby to make up the declaration.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China. Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

Article 14 of the Individual Income Tax Law of People's Republic of China (PRC) * * * The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities. Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.