Legal analysis: 1. Taxpayers who fail to handle the annual final settlement of comprehensive income truthfully according to law may face tax administrative penalties and record them in personal tax credit files; If the circumstances are serious enough to constitute a crime, criminal responsibility shall be investigated according to law. 2. The declaration is untrue and the income is concealed; According to the Credit Mechanism of Personal Income Tax Declaration issued by the Finance and Finance Department of the National Development and Reform Commission, personal income tax declaration is fraudulent and false, which has a negative impact on personal credit.

Legal basis: Article 11 of the Individual Income Tax Law of People's Republic of China (PRC), in which individual residents obtain comprehensive income and pay individual income tax annually; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.