今天过后，2024个税补税不办将按日加征万分之五滞纳金

Core Points - The final day for the 2024 individual income tax reconciliation in China is June 30, 2024, and taxpayers who fail to file on time may face a late fee of 0.05% per day [1][2] - Approximately 1 billion people in China pay individual income tax, and the reconciliation process allows for adjustments based on previous prepayments [1] - Taxpayers who need to make additional payments must complete their filings by the deadline to avoid penalties and negative impacts on their tax credit [2] Tax Filing Process - The reconciliation process started on March 1, 2024, and many taxpayers have received refunds, with amounts ranging from hundreds to over ten thousand yuan [1] - Taxpayers are required to file their reconciliations between March 1 and June 30 of the following year [1][2] - A policy allows for exemption from additional payments if the amount owed is less than 400 yuan [2] Penalties and Compliance - Failure to file or underpayment will result in tax authorities pursuing the owed amounts and imposing late fees, which can accumulate to an annual interest rate of 18.25% [2] - Taxpayers are warned against fraudulent practices, such as underreporting income or falsely claiming deductions, as these can lead to investigations and significant penalties [3] - Individuals who are eligible for refunds can still file after the deadline, but they miss out on potential interest earnings from earlier filings [3]