Shanghai Taxation will conduct spot checks on past annual personal income tax settlements, and personal income tax settlements cannot be falsely reported. Department | Pan Moutao | Tax Remittance
On July 13th, the Shanghai tax department released a case of false declaration of individual income tax settlement. In the early stage, the Shanghai tax department conducted a post inspection on the handling of personal income tax comprehensive income settlement and payment. It was found that Pan Moutao, an employee of a certain commercial management company in Shanghai, did not handle the personal income tax comprehensive income settlement and payment for 2019 and 2021, and did not truthfully handle the personal income tax comprehensive income settlement and payment for 2020. Therefore, a case was filed and inspected in accordance with the law.
After investigation, taxpayer Pan Moutao failed to complete the comprehensive income settlement and payment of personal income tax for 2019 and 2021 within the statutory deadline. When handling the comprehensive income settlement and payment of personal income tax for 2020, he overpaid personal income tax by falsely reporting the special additional deduction for children's education. After being reminded and urged by the tax department, Pan Moutao refused to declare the final settlement and payment for 2019 and 2021, and refused to truthfully handle the correction declaration for the final settlement and payment for 2020.
Subsequently, the tax department conducted a case filing inspection on it. According to relevant laws and regulations such as the Personal Income Tax Law of the People's Republic of China, the Tax Collection and Administration Law of the People's Republic of China, and the Administrative Penalty Law of the People's Republic of China, the Fifth Inspection Bureau of the Shanghai Taxation Bureau has imposed a total of 113300 yuan on Pan Moutao to recover taxes, impose late fees, and impose penalties. Recently, the tax department has lawfully delivered the "Tax Handling Decision" and "Tax Administrative Penalty Decision", and Pan Moutao has paid the taxes, late fees, and fines in accordance with regulations.
The relevant person in charge of the Shanghai Taxation Bureau reminds that the tax authorities will conduct spot checks on the individual income tax settlement in previous years. Taxpayers are requested to verify whether there were any situations in previous years where settlement and payment were not processed, tax declaration and payment were not standardized, and taxable income was not declared, and to make corrections as soon as possible. For taxpayers who have been reminded and urged to rectify, refuse to rectify or have incomplete rectification, the tax authorities will recover taxes and late fees in accordance with the law, and include them in the list of key tax regulatory personnel. They will strengthen the review of their declaration for the next three tax years; Those with serious circumstances will be subject to filing and inspection in accordance with the law.
