The consequences of the company not paying personal income taxes to its employees

1. The first is the legal liability not to cause tax losses. According to Article 62 of the Tax Collection and Administration Law, if a taxpayer fails to submit tax returns and tax information within the prescribed time limit (i.e. within three months after the end of the tax year), the tax authorities shall order them to make supplementary submissions. If corrections are made within a time limit, a fine of not more than 2,000 yuan may be imposed; if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed.

2. The second is the legal liability for tax losses. According to the provisions of Paragraph 2 of Article 64 of the Tax Collection and Administration Law, if a taxpayer fails to file a tax declaration, resulting in non-payment of tax or underpayment of tax, the tax authorities shall recover the non-payment of tax or underpayment of tax and recover the tax. Overdue fines will be imposed, and a fine of not less than 50% but not more than 5 times of the tax for failure to pay or underpayment of taxes will be imposed. This penalty is an administrative penalty. If the level of violation does not constitute a crime, there is no need to transfer it to the judicial authorities and the tax administration authorities will impose penalties.

3. If an individual’s annual income exceeds 120,000 yuan and fails to truthfully declare, or fails to pay or underpays taxes, administrative and criminal responsibilities will be pursued in accordance with the law according to the degree of violation. According to the provisions of Article 64, Paragraph 1 of the Tax Collection and Administration Law, if a taxpayer fabricates false tax calculation basis, the tax authority shall order it to make corrections within a time limit and impose the following fines. More than 50,000 yuan. In other words, if a taxpayer with an annual income of more than 120,000 yuan fails to truthfully declare or fabricates false tax calculation basis, which does not constitute a crime, he shall bear administrative legal liability for a fine of less than 50,000 yuan. If it causes tax losses, it shall bear administrative legal liability for fines of not less than 50% but not more than five times the amount of unpaid or underpaid taxes.

1. Personal tax payment system: Personal tax is subject to the company's withholding and payment system. As long as the company pays wages, salaries, labor fees, etc. to its employees, it will automatically deduct the personal tax payable and provide details. declare. This is the basis for employees to issue tax certificates and is also proof that the sources of their assets are legal.

2. The importance of tax payment certificate: From a legal perspective, a citizen’s income is assessed by the tax amount. Income certificates issued without a tax payment certificate are invalid. Tax payment certificates will affect personal loans, buying houses and cars, etc. To apply for a residence permit in Beijing, you need to pay taxes for 6 consecutive months. When applying for a visa and immigration, you also need to provide evidence of the legal source of property. Without a tax payment certificate, these things will be affected.