Legal analysis: generally not. Because this is not an "intentional" act, it is generally not fined. However, the system may automatically calculate that the "late payment fee" is equal to: tax payable ×××1day. Taxpayers should pay taxes according to law. If the tax payment period stipulated by the tax authorities is exceeded, a late payment fee of 0.5% of the tax shall be paid every day.

Legal basis: Article 32 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to pay the tax within the prescribed time limit and a 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 day when the tax is overdue.

The starting and ending time of the overdue fine stipulated in Article 75 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) and Article 32 of the Law on the Administration of Tax Collection shall be from the day after the expiration of the tax payment period stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations to the day when taxpayers and withholding agents actually pay or remit taxes.