The overdue fine is equal to the taxable amount multiplied by five ten thousandths and then multiplied by the number of days of overdue fine.
Article 32 of the Tax Administration Law stipulates that "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 date of default. ?
Enterprises and unit taxpayers who owe less than 2 million yuan (excluding 2 million yuan), individual industrial and commercial households and other individual taxpayers who owe less than 654.38+10,000 yuan (excluding 654.38+10,000 yuan) shall be announced by the county-level tax bureau (sub-bureau) in the tax service hall. Taxpayers of enterprises and units owe more than 2 million yuan (including 2 million yuan), and individual industrial and commercial households and other individuals owe more than 654.38+10,000 yuan (including 654.38+10,000 yuan), which shall be announced by the local (city) tax bureau (sub-bureau).
Taxpayers who have escaped or disappeared and other taxpayers who have not been found by the tax authorities shall be announced by the state taxation bureaus and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning. According to the provisions of the Measures for the Announcement of Tax Arrears (Trial), taxpayers who need to announce the tax arrears by the higher-level announcement organ shall report to the lower-level announcement organ in a timely manner.
Extended data:
Provide relevant information about cancellation, required materials:?
1, fill in a copy of the enterprise's tax registration cancellation file; ?
2, cancellation of tax registration approval form in duplicate,?
3. Submit the original and copy of the tax registration certificate to the tax registration window of the collection office. ?
4. Go to the summary tax return window for tax return query; ?
5. Go to the invoice management post of the collection office to fill in the invoice invalidation in duplicate, and handle the invoice invalidation; ?
6, the competent department or the board of directors announced the taxpayer cancellation, dissolution, bankruptcy approval or meeting resolution; ?
7. Domestic-funded enterprises shall provide the Approval Form for Cancellation of Tax Registration approved by the State Administration of Taxation; (The income tax of foreign-funded enterprises shall be collected and managed by the national tax, and the local tax cancellation registration formalities shall be handled first)?
8. Other materials required by the tax authorities.