The answers to this question are as follows: 1. First of all, I would like to remind you that the final declaration of comprehensive income of individual income tax in 2021 will start from March 1, 2022 and end on June 30, 2022. If the declaration is made within the prescribed time limit, if it is necessary to pay back the tax, a late fee will be levied according to law. Individual income tax from the operation of individual industrial and commercial households, sole proprietorship enterprises and natural person partnerships will be declared from January 1, 2022 to March 31, 2022. 2. It is the legal obligation of every taxpayer to declare the consolidated income of individual income tax according to law, unless the exemption declaration conditions are met. For example, if the annual comprehensive income is less than 120,000 yuan, the individual income tax has been withheld and paid in advance according to the regulations at ordinary times, or if the tax needs to be paid back through final settlement is less than that in 400 yuan, other circumstances require tax declaration according to law, and if the tax needs to be paid back, the tax must be paid back according to law. 3. If the taxpayer fails to declare within the prescribed time limit, the tax authorities will give a reminder and order it to make corrections within a time limit. If the taxpayer refuses to make corrections, the tax authorities will take corresponding measures according to the situation. If the circumstances are serious, it will be handed over to the inspection and dealt with according to law. At the same time, the personal income tax return will be recorded, and if there is a tax refund or other circumstances in the future, it will limit the handling, and it will also affect the personal future tax credit record. 4. Taxpayers who need to pay back taxes in the annual final declaration of comprehensive income of personal income tax basically have a comprehensive income of more than 120,000 yuan, which should be said to be relatively high. They should take the lead in fulfilling citizens&; tax obligations according to law. Don&;t leave a bad tax credit record because they don&;t declare and pay back taxes according to law, which may eventually outweigh the benefits and regret it.