1. Late tax payment. 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 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 when the tax is overdue.
Second, the social support for late fees. If the party concerned fails to pay the social maintenance fee within the prescribed time limit, a late fee of 0.2% of the unpaid social maintenance fee will be charged every month from the date of default; If it still fails to pay, the family planning administrative department that made the collection decision shall apply to the people's court for compulsory execution according to law.
Third, the administrative penalty of fines. The administrative organ shall make an administrative decision to fulfill its monetary obligations according to law, and if the party fails to fulfill it within the time limit, the administrative organ may impose a fine or a late payment fee according to law. The parties concerned shall be informed of the criteria for increasing the fine or late payment fee. The amount of fine or overdue fine shall not exceed the amount of obligatory payment.
What are the characteristics of late payment fees?
The late payment fee has the characteristics of statutory, compulsory and punitive.
First, the so-called statutory, refers to the late payment fee is expressly stipulated by national laws and regulations, individuals and other organizations have no right to set up privately;
Two, mandatory, refers to the collection of late fees is guaranteed by the state to enforce;
Three, punitive, refers to the late payment fee is a punitive measure for payment beyond the prescribed time limit. According to the above characteristics of late payment, late payment will only occur if the legal status of both parties is not equal and the state exercises public power.
The above is the relevant legal knowledge about the "standard of late payment" that the lawyer answered for you. The proportion of late payment fees paid in different fields is different, generally five thousandths, two thousandths and so on. You got it?
legal ground
Article 32 of the Law of People's Republic of China (PRC) on Tax Collection and Management stipulates that "if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of paying taxes.
Article 8 of the Measures for the Administration of the Collection of Social Support Fees stipulates that if a party fails to pay social support fees within the prescribed time limit, a late fee of two thousandths of unpaid social support fees will be charged monthly from the date of default; If it still fails to pay, the family planning administrative department that made the collection decision shall apply to the people's court for compulsory execution according to law.