How to pay personal income tax back
Recently, the issue of back payment of personal income tax has become a hot topic, especially during the year-end settlement period. Many taxpayers need to pay back taxes due to omissions or underreporting of income. This article will introduce in detail the process, precautions and relevant data of making up the personal income tax to help you successfully complete the back payment.
1. Why do I need to pay personal income tax back?
Back payment of personal income tax usually occurs in the following situations:
| scene | Reason |
|---|---|
| Year-end settlement and settlement | If the annual income exceeds the prepaid tax, the difference must be paid |
| underreporting income | Income from part-time jobs, royalties, etc. is not reported in a timely manner |
| Special deductions not reported | Not enjoying deductions for children’s education, mortgage interest, etc. |
2. The process of paying personal income tax back
Repaying personal income tax can be completed through the following steps:
| steps | Operating Instructions |
|---|---|
| 1. Log in to the personal tax APP | Download the "Personal Income Tax" APP and log in with your real name |
| 2. Enter "Annual Comprehensive Income Summary" | Select the year in which you need to pay back |
| 3. Check income data | Confirm whether wages, labor remuneration and other income are complete |
| 4. Fill in the special additional deductions | Supplementary information on deductions for children’s education, elderly care, etc. |
| 5. Submit declaration | The system automatically calculates the tax payable |
| 6. Complete tax payment | Pay via bank card, Alipay, etc. |
3. Things to note when paying personal income tax
1.Deadline for backpayment: March 1st to June 30th of each year is the personal tax settlement and payment period, and late payment fees may occur if it is overdue.
2.Late fee calculation: Late payment will be subject to a daily late payment penalty of 0.05%. The calculation formula is: late payment penalty = tax payable × 0.05% × number of overdue days.
3.FAQ:
| question | Solution |
|---|---|
| Income data does not match | Contact the withholding unit or tax authority for verification |
| Unable to log in to APP | Check the network or re-register |
| The amount of back payment is too high | Confirm whether the special deduction report is complete |
4. Answers to Frequently Asked Questions on Backpayment of Personal Income Tax
Q1: Will paying back personal income tax affect my personal credit?
A1: Timely repayment will not affect your credit, but long-term arrears may be included in the tax default list.
Q2: Can I pay my personal income tax in installments?
A2: If you meet the conditions (such as financial difficulties), you can apply to the tax authorities for installment payment, up to 3 years.
Q3: How to check the back payment record?
A3: Log in to the personal tax APP and check the back payment details in "Declaration Record Inquiry".
5. Summary
It is the legal obligation of taxpayers to pay back personal income tax, and the back payment can be completed conveniently through the personal tax APP. Be sure to complete the operation within the settlement period to avoid late payment fees and credit risks. If you have any questions, you can call the 12366 tax hotline for consultation.
check the details
check the details
en
