Relevant policies for collection of late fees
What are the relevant policies for collecting late fees? Under normal circumstances, surcharge for late payment is an important economic compensatory and punitive measure for taxpayers who fail to pay taxes on time and withholding agents who fail to pay taxes on time. China's tax collection and administration law and some implementing rules are also very important, and it is also difficult to accurately grasp them in actual implementation, especially in tax inspection, taxpayers and withholding agents who fail to pay or underpay taxes cannot be generalized, and a "one size fits all" approach can be adopted, with or without surcharge for late fees. If the taxpayer and withholding agent fail to pay or underpay the tax due to the responsibility of the tax authorities, the tax authorities can ask the taxpayer and withholding agent to pay back the tax within three years, but they can't charge the relevant late fees. For some taxes that have not been paid or underpaid due to the responsibility of the tax authorities, Article 80 of the Implementation Rules stipulates that "the responsibility of the tax authorities mentioned in Article 52 of the Tax Administration Law generally refers to the improper application of tax laws and administrative regulations by the tax authorities or the illegal enforcement of relevant laws." At the same time, the responsibility of tax authorities can be summarized into two important situations in tax practice: the first is that the tax authorities perform their duties incompletely, that is, they are insufficient and inaccurate.
Because the tax policy is complex and changes very quickly, at the same time, there are differences between tax law and accounting. In order to enhance the tax certainty, the tax law also clarifies the responsibility of the tax authorities for auditing. For example, Article 15 of the Regulations on the Management of Land Value-added Tax Liquidation stipulates that the relevant competent tax authorities should organize liquidation auditing in a timely manner within a certain period of time after accepting the taxpayer's liquidation information. According to Article 20 of the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax, "after accepting the taxpayer's annual tax return, the relevant competent tax authorities should review the logic of the taxpayer's annual tax return and the completeness and accuracy of relevant materials". If taxpayers enjoy tax relief for filing, they should have the corresponding qualifications for tax relief and fulfill the prescribed filing procedures. " If the tax authorities say that they have not fully fulfilled their responsibilities in accordance with the regulations and corrected the taxpayer's declaration of liability without subjective fault in time, the tax that can be declared has always been in an uncertain state, and during this period, no late payment fee should be added. If it is wrong in law enforcement, if there are problems such as ultra vires tax collection, abuse of power, omission of tax collection, errors in facts and evidence, errors in application of laws, illegal procedures, etc., taxpayers and withholding agents will fail to pay less tax, and no late payment fee should be added. The above two situations are related to the administrative confirmation of tax, and the surcharge for late payment should also be considered from the date when the relevant tax is confirmed by the tax authorities.
What should I pay attention to when collecting late fees?
What should I pay attention to when collecting late fees? According to Article 52 of the Tax Administration Law, "if the taxpayer or withholding agent fails to pay or underpays the tax due to calculation errors and other related mistakes, the tax authorities can pursue the tax payment and late payment fees within three years; If there are special circumstances, the conscription period can be extended to five years. According to the above provisions, we should also distinguish between two cases of fault liability of relevant taxpayers and withholding agents, one is negligent fault, and the other is intentional fault. These are the contents of the policies related to the collection of late fees, and I hope I can help you.