The following fourteen cases do not tax late fees:

In the first case: if the tax authorities are responsible for underpaying taxes, there will be no late payment fee.

Article 52 of the Law on the Administration of Tax Collection stipulates that if a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not charge a late fee.

In the second case, there is no late fee for paying taxes after approval.

Article 42 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that if the taxpayer's application for delaying the payment of tax is not approved, it shall pay a late fee. That is to say, no late payment fee will be charged for the tax that has been approved for deferred payment within the period of deferred payment.

In the third case, there is no late fee for prepayment of settlement tax.

According to the Reply of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Delaying the Declaration and Payment of Taxes (Guo [2007] No.753), the provisions of Article 32 of the Tax Administration Law that taxpayers fail to pay taxes on time and are charged with late fees do not apply to taxpayers who pay taxes in advance according to the prescribed tax amount and settle their taxes within the approved extension. That is, when the prepaid tax amount is greater than the taxable amount, the tax authorities settle the tax refund but do not calculate and return the interest to the taxpayer; When the prepaid tax amount is less than the payable tax amount, the tax authorities will not charge a late fee when the taxpayer settles the tax arrears.

The fourth case: the tax deducted by falsely issuing special VAT invoices is obtained in good faith, and no late payment fee is charged.

The Reply of State Taxation Administration of The People's Republic of China on the Issue of Taxpayers Obtaining False Special VAT Invoices in Good Faith and Paying Late Payment Fees (Guo [2007]1240No.) clearly states that taxpayers who obtain false special VAT invoices in good faith and are recovered the deducted tax according to law do not belong to Article 32 of the Tax Administration Law, and the provisions of this article do not apply. "Unless the tax authorities order it to pay within a time limit, the tax payment will be postponed from the date of payment.

The fifth case: there is no late payment fee during the advance payment period of enterprise income tax.

The first and second paragraphs of Article 54 of the Enterprise Income Tax Law of People's Republic of China (PRC) stipulate that an enterprise shall submit a tax return for prepaying enterprise income tax to the tax authorities within 15 days after the end of the month or quarter, and pay taxes in advance; The annual enterprise income tax return shall be submitted to the tax authorities within five months after the end of the year, and the tax payable shall be settled. That is to say, when the enterprise makes income tax final settlement in the following year, if the overdue tax is paid into the warehouse before May 3 1, no late fee will be charged.

The sixth case: no late fee is charged for correcting the declaration.

The Notice of State Taxation Administration of The People's Republic of China on Issues Related to Enterprise Income Tax Declaration in 2008 (Guo [2009] No.286) and the Notice of State Taxation Administration of The People's Republic of China on Issues Related to Enterprise Income Tax Declaration in 2009 (Guo [2010] No.249) clearly stated that the income tax in 2008 was settled on May 365438, 2009. If it is necessary to pay back the enterprise income tax due to tax adjustment, the taxpayer can make a supplementary declaration to the tax authorities by himself before June 5438+February 3, 20091,without having to pay extra late fees and bear legal responsibilities; Similarly, due to the individual enterprise income tax policy issued after May 3 1 2065438, a few taxpayers who need to make up (refund) the 2009 enterprise income tax return can go to the tax authorities to make up the enterprise income tax return before May 3 10, and make up the enterprise income tax accordingly.

The seventh case: there is no late fee for land value-added tax settlement.

The Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Land Value-added Tax Liquidation (Guo [2010] No.220) clearly stipulates that after land value-added tax liquidation, taxpayers who pay land value-added tax in advance according to regulations and pay back land value-added tax within the time limit prescribed by the competent tax authorities will not be charged a late fee.

The eighth case: the personal income tax that should be deducted is not applicable to the late payment fee.

The Official Reply of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Withholding and Remitting of Individual Income Tax by Administrative Organs (Guo [2004]1199) clearly states that withholding agents shall withhold and remit withholding tax in accordance with the principles stipulated in the Tax Administration Law, and shall not withhold and remit it to taxpayers or taxpayers regardless of whether the tax administration law before or after the revision is applied.

Case 9: Taxpayers with an annual income of 6,543,800 yuan+0.2 million yuan usually have tax to be withheld. As long as the income is truthfully declared when they declare their own tax year, the tax authorities will only make up the tax to be withheld without any late fees.

The Notice of State Taxation Administration of The People's Republic of China on Further Improving the Self-declaration of Individual Income Tax with an Annual Income of 6,543,800+0.2 million yuan (Guo Shui Fa [2007] No.25) clearly stipulates in the letter to individual income tax payers that taxpayers with an annual income of 6,543,800+0.2 million yuan who have withheld their taxes at ordinary times only declare their income truthfully when handling the annual self-declaration, and the tax authorities only make up for it.

The tenth case: double-fixed households declare and pay taxes higher than the quota, and there is no late payment fee.

The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on Exempting Enterprises from Historical Tax Arrears in the Old Industrial Base of Northeast China (Caishui [2006]167) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), on Exempting Enterprises from Historical Tax Arrears in Eastern Inner Mongolia (Caishui [2008]109) stipulate that all enterprises that meet the notification requirements, All kinds of industrial and commercial taxes owed before 1997 12 3 1 (including education surcharge, excluding agricultural tax, animal husbandry tax, agricultural [forestry] specialty tax, cultivated land occupation tax, deed tax and customs duty) and late payment fees are included in the scope of exemption. It should be noted that the exempted late payment fee should be strictly controlled within the scope stipulated in the Notice.

Eleventh case: if the tax cannot be paid on time due to the earthquake disaster, no late payment fee will be charged.

The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Supporting the Recovery and Reconstruction of Tax Collection and Management in Sichuan Ya 'an Earthquake-stricken Area (General Tax Letter [20 13]No. 197) makes it clear that taxpayers and withholding agents can't pay the tax payable on time due to the earthquake disaster, and if they still need to postpone the payment of tax after the expiration of the approval period, the provincial tax authorities can submit it in time after examination and approval according to law. The document makes it clear that during the extension period, taxpayers should not pay late fees for their taxes.

Twelfth case: exemption from historical tax arrears, no late payment fee.

The Notice on Exempting Enterprises from Historical Tax Arrears in Northeast Old Industrial Base (Caishui [2006] 167) and the Notice on Exempting Enterprises from Historical Tax Arrears in Eastern Inner Mongolia (Caishui [2008] 109) stipulate that all enterprises that meet the notification requirements are 65438+65447.

Thirteenth case: when entering bankruptcy proceedings, overdue taxes will not be charged with late fees.

According to Article 46 of the Enterprise Bankruptcy Law of the People's Republic of China, the interest-bearing creditor's rights cease to bear interest from the time the bankruptcy application is accepted. This is because the interest generated after the bankruptcy application is accepted is no longer a bankruptcy claim. Therefore, the unpaid tax will be stopped due to the acceptance of the bankruptcy application, and a late fee will be added.

Fourteenth case: the import tax on imported equipment loaned by the World Bank does not charge late fees.

Notice of the Ministry of Finance on Exempting the State Environmental Protection Administration from the late payment fee for importing equipment with World Bank loans (Cai Shui [2003] No.208), and agreed to exempt the State Environmental Protection Administration from the late payment fee for importing equipment with World Bank preferential loans 1995 to February 2003, with an amount of * * * 5.8 million yuan.