From the perspective of late fees, according to the relevant provisions of the tax law, the tax authorities impose a certain percentage of fines on units and individuals that fail to pay taxes within the prescribed time limit. The late payment fee is calculated as 0.05% of the unpaid part of the minimum repayment amount, with the minimum 5 yuan RMB or USD 65,438+0. The calculation formula is: late payment fee = (minimum repayment amount-paid amount on due repayment date) ×0.05%.

1, 1996 The late payment fee includes

55.00x23x365=230.86 yuan

2. The late fees for tax arrears in 2006 are

120x13x365 = 284.70 yuan.

Therefore, just the late payment fee (no penalty, no fixed calculation formula) should be 5 15.56 yuan.