Taxpayers should pay taxes in full and on time according to regulations. Paying taxes according to law is a legal obligation. However, there are some special circumstances. I. Taxpayers do not pay tax late fees According to laws and regulations such as the Tax Administration Law, taxpayers do not need to pay tax late fees under the following circumstances: 1. Failing to pay taxes as required due to the responsibility of the tax authorities. If the 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 no late payment fee will be charged. 2. "Approval of deferred tax payment" fails to pay taxes within the specified time. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months. There are two kinds of legal situations of "special difficulties": first, due to force majeure, taxpayers suffer heavy losses and normal production and business activities are greatly affected; Second, the current monetary funds are not enough to pay taxes after deducting the wages and social insurance premiums payable to employees. Case: After the Wenchuan earthquake, enterprises in the disaster area were unable to pay taxes due to huge losses after the earthquake. If they are approved by the tax authorities to postpone tax payment, they don't need to pay late fees. 4. Obtaining false special VAT invoices in good faith. If a taxpayer obtains a false special VAT invoice in good faith and the deducted tax is recovered according to law, it does not belong to the case that the taxpayer fails to pay the tax within the prescribed time limit as stipulated in Article 32 of the Tax Administration Law, and the provisions of this Article are not applicable. In addition to ordering the tax authorities to pay taxes within a time limit, a late payment fee of 0.5% of the overdue tax will be charged on a daily basis from the date of default. 5, special tax adjustment matters, pay taxes according to regulations. If the related party transaction price of the taxpayer is obviously low without justifiable reasons, and the tax authorities exercise the power of examination and approval according to the provisions of tax laws and administrative regulations, and make special tax adjustments to the enterprise, they shall charge interest on the overdue tax on a daily basis from June 1 day of the next tax year to the date of tax payment. There is no need to pay late fees. 6. Pay the land value-added tax in advance and settle the land value-added tax according to regulations. After the taxpayer prepays the land value-added tax in accordance with the regulations, if the land value-added tax paid after liquidation is paid within the time limit prescribed by the competent tax authorities, no late payment fee will be charged. 2. The tax arrears ratio is 1. The withholding agent has withheld the tax, but failed to pay it within the prescribed time limit. According to the provisions of Article 32 of the Tax Administration Law: "If the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of default." In other words, it is clear that if the withholding agent fails to pay the withholding tax within the prescribed time limit, a late fee shall be added, and the subject of payment of the late fee is the withholding agent. 2. Withholding agents withhold taxes according to law, but taxpayers refuse to report to the tax authorities in time, resulting in withholding. Paragraph 2 of Article 30 of the Tax Administration Law stipulates: "When a withholding agent performs the obligation of withholding and collecting taxes, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. " The Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Several Specific Issues Concerning the Implementation of the Law of People's Republic of China (PRC) on the Administration of Tax Collection and its Detailed Rules (Guo Shui Fa [2003] No.47) clearly states: "Units and individuals with withholding obligations shall withhold and remit the tax payable by taxpayers who have obtained the money in accordance with the provisions of the Tax Administration Law and its Detailed Rules. If the taxpayer refuses to withhold the tax, the withholding agent shall suspend the payment equivalent to the tax payable by the taxpayer. It is not difficult to see from the above provisions that the withholding agent will report the taxpayer's refusal to be detained and the tax authorities will handle it. There are two kinds of late payment fees: (1) If the withholding agent suspends the payment of the amount equivalent to the tax and declares it within one day, the tax authorities can collect the delayed payment in time, and no late payment fee is involved. (2) If the withholding agent fails to suspend the payment of the amount equivalent to the tax, but reports within one day, the tax authorities may directly recover the tax from the taxpayer. If the taxpayer fails to pay within the prescribed time limit, a late fee will be charged, and the subject of payment of late fee is the taxpayer. Three. How to calculate the number of days of tax late payment? The number of days of late payment is calculated from the day after the last day of the prescribed tax declaration period. For example, 30,000 yuan due in August 2007 must be paid before September 10, otherwise, from September 1 1, a late payment fee will be charged at the rate of five ten thousandths per day. To sum up, the taxpayer's failure to pay the tax late payment fee is as follows: (1) the delayed declaration is approved; Special tax adjustment matters, tax payment; Six kinds of false VAT invoices obtained in good faith.

Legal objectivity:

Article 52 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if the 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 impose a late fee. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.