Late payment fee = tax not paid within the prescribed time limit × number of days of late payment

×0.05%.

1. How to calculate the heating late fee?

As for citizens who fail to pay their heating bills in time, the government should also take certain measures to punish citizens for their unconscious behavior. It is legal for the corresponding agencies to charge late fees for heating bills.

The charging standards for late payment fees for heating fees are as follows:

1. Late payment fee = tax not paid within the prescribed time limit * number of days of late payment * 0.05%; taxpayers who fail to pay taxes within the prescribed time limit If the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities, in addition to ordering payment within a time limit, will also impose a daily late payment penalty of 0.5% of the overdue tax starting from the date of overdue tax payment.

To put it simply, starting from the day of late payment and counting to the day of payment, 50,000% of the tax will be collected every day.

2. If you pay six months late, you will be charged a late payment penalty of 90%; if you pay five months late, you will be charged a late payment penalty of 75%; if you pay four months late, you will be charged a late payment penalty of 60%. It should be noted that the standards vary from place to place. It is recommended that you consult the local price bureau or heating company for the specific amount.

2. How much of the late payment penalty of 100,000 yuan will be deducted per day

The amount of late payment penalty needs to be determined according to the specific situation. If the party concerned fails to pay the social support fee within the prescribed period, a late payment fee of two thousandths of the outstanding social support fee will be charged every month starting from the date of default. If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities, in addition to ordering payment within a time limit, will also impose an additional 10,000 yuan on the overdue tax on a daily basis starting from the date of overdue tax payment. 5/5 late payment fees.

3. Do late payment penalties count as interest?

Late payment penalties do not count as interest. Late payment surcharges refer to a certain proportion of the late payment amount that is charged based on the number of days of arrears for failure to pay taxes by the tax deadline or repay the loan by the repayment deadline. It is a measure of economic sanctions imposed by the tax authorities or creditors on overdue parties.

If a taxpayer uses deception or concealment means to make a false tax return or fails to file a tax return, and evades payment of a relatively large amount of tax that accounts for more than 10% of the tax payable, he shall be sentenced to fixed-term imprisonment of not more than three years or criminal detention. and shall also be fined; if the amount is huge and accounts for more than 30% of the tax payable, the person shall be sentenced to fixed-term imprisonment of not less than three years but not more than seven years, and shall also be fined.

After the tax authorities issue a recovery notice in accordance with the law, those who have paid back the tax due, paid late payment fees, and have been subject to administrative penalties will not be held criminally responsible; however, those who have been criminally punished for evading tax payment within five years or Exceptions will be made to those who have been given two or more administrative penalties by the tax authorities.

Legal Basis

"Tax Collection and Administration Law of the People's Republic of China"

Article 32 Taxpayers fail to pay taxes within the prescribed time limit , if the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities, in addition to ordering payment within a time limit, will also impose a daily late payment penalty of 0.05% of the overdue tax starting from the date of overdue tax payment.