Because there are many reasons for tax evasion or underpayment, the measures to make up taxes are different. According to the provisions of China's tax law, there are three supplementary tax measures:

1, tax owed. That is, if the taxpayer cannot pay the tax on time due to special difficulties, it shall pay the tax after the extension period expires with the approval of the tax bureau (sub-bureau) at or above the county level.

2. Wrong receipt and wrong payment.

Taxpayers and withholding agents who pay less or fail to pay taxes due to calculation errors or negligence should be treated differently according to the specific circumstances: if taxpayers and withholding agents pay less or fail to pay taxes due to the responsibility of the tax authorities, the tax authorities may require taxpayers and withholding agents to pay taxes within three years, but shall not charge late fees; If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation, the tax authorities may recover it within three years. Under special circumstances, the payback period can be extended to 65,438+00 years.

3. Illegal pursuit. That is, if a taxpayer or withholding agent violates the provisions of the tax law and fails to pay taxes, evades taxes or refuses to pay taxes, the tax authorities shall, in addition to recovering the underpaid or unpaid taxes, impose a fine in accordance with the provisions of the tax law. If a crime is constituted and transferred to judicial organs, the scope of criminal responsibility and the applicable tax rate shall be investigated. Editor (1) should pay tax according to the following principles if the tax is short due to tax reasons:

(1) All commodities with specific names listed in the Customs Import and Export Tariff (hereinafter referred to as the Tariff) have been clearly classified in the category notes, chapter notes, subhead notes, tax item structure, and the Customs Import and Export Tariff-Notes on Commodities and Items in the Statistical Catalogue (hereinafter referred to as the Tariff Notes or Notes on the Statistical Catalogue), and the General Administration of Customs or the Customs Commodity Classification Sub-center have issued documents. If the classification error declared by the consignor or agent of import and export goods leads to underpayment or omission of tax, the customs shall pursue the payment within 3 years from the date of paying the tax or releasing the goods.

(2) If the tax is undercharged or omitted for reasons other than the consignee or consignor's agent, the customs shall pursue the tax payment within 1 year from the date of paying the tax or releasing the goods. (3) When the General Administration of Customs changes the classification decision that has been made, resulting in different tax rates, the original tax items of the goods involved will not be adjusted. If it is necessary to adjust the tax amount under special circumstances, it shall be reported to the General Administration of Customs for approval.