Personal income tax is the general term of legal norms to adjust the social relations between the tax authorities and natural persons (residents and non residents) in the process of collection, payment and management of personal income tax. Who should be punished for failing to pay personal income tax? How to punish for not paying individual income tax? Let's take a look at it.
Article 201 of the criminal law of the people's Republic of China: taxpayers who forge, alter, conceal or destroy without authorization account books or accounting vouchers, list more expenditures or less incomes in account books, refuse to report or make false tax declaration after being notified by the tax authorities, fail to pay or pay less the tax payable, and the amount of tax evasion accounts for more than 10% but less than 3% of the tax payable 10. If the amount of tax evasion is not less than 10000 yuan but not more than 100000 yuan, or if the tax authorities impose a second administrative penalty on the tax evasion and evade tax, he shall be sentenced to fixed-term imprisonment of not more than three years criminal detention and shall also be fined not less than one time but not more than five times the amount of tax evasion; if the amount of tax evasion accounts for more than 30% of the amount of tax payable and the amount of tax evasion is not less than 100000 yuan, he shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years He shall also be fined not less than one time but not more than five times the amount of tax evasion.
If a withholding agent fails to pay or underpays the tax withheld or collected by the means listed in the preceding paragraph, the amount of which accounts for more than 10% of the tax payable and the amount is more than 10000 yuan, he shall be punished in accordance with the provisions of the preceding paragraph.
Those who have repeatedly committed the acts mentioned in the preceding two paragraphs and have not been dealt with shall be calculated on the basis of the accumulated amount.