1, taxpayers need to provide relevant basic information needed to pay personal income tax;
2. Taxpayers should fill in the application form for paying individual income tax and submit it to the tax bureau for the results.
3, the tax bureau audit report, issued by the relevant payment book;
4. Taxpayers go to the bank to pay taxes with payment bills, and relevant institutions will issue tax payment certificates 3 to 5 days after paying taxes.
The penalties for overdue tax returns are as follows:
1. Failing to declare the company within the time limit stipulated by the tax bureau, if the circumstances are not serious, the industrial and commercial tax authorities will impose a fine of more than 200 yuan per month on the enterprise in addition to paying the tax on a monthly basis, and an overdue fine will be added for a long time; If the circumstances are serious, the tax authorities will impose a corresponding higher fine according to the seriousness of the case;
2. If it fails to report to the tax registration authority for three consecutive months, the tax registration authority will cancel the tax registration certificate of the enterprise. After the tax registration certificate is cancelled by the tax bureau, it will not be restored, that is to say, all the licenses of the enterprise will be invalid one after another because of the cancellation of the tax registration certificate.
3. If the tax registration certificate is cancelled without the consent of the tax registration authority, all other certificates of the company can not be cancelled and become invalid one after another even if the cancellation is applied to the issuing authorities.
4. The identity card information of all shareholders of the company will be blacklisted by the relevant registration authorities. Future loans, second investment and entrepreneurship, and going abroad will all be affected.
To sum up, the supplementary tax means that it should be paid when there is incomplete or wrong information in the tax registration.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 62
Taxpayers fail to file tax returns and submit tax information within the prescribed time limit, or withholding agents fail to submit tax withholding and collecting reports and relevant materials to the tax authorities within the prescribed time limit, and the tax authorities shall order them 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.