The following fourteen cases are not subject to tax late fees:

The first case: if the tax authorities are responsible for paying less taxes, there will be no late payment fee.

Article 52 of the Law on the Administration of Tax Collection stipulates that if taxpayers or withholding agents fail to pay or underpay the tax due to the responsibility of the tax authorities, the tax authorities may require taxpayers or withholding agents to pay back the tax within three years, but no late fees shall be charged.

The second case: no late payment fee will be charged for the tax payment after approval.

Article 42 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates that taxpayers shall pay a late fee if their application for deferred payment is not approved. In other words, no late fee will be charged for the tax that has been approved for deferred payment within the period of deferred payment.

In the third case, there is no late payment fee for prepayment of settlement tax.

According to the "Reply of State Taxation Administration of The People's Republic of China on Delayed Declaration of Late Payment of Taxes" (Guo Shui Han [2007] No.753), the provisions of Article 32 of the Tax Administration Law that taxpayers who fail to pay taxes on time and are charged with late payment of taxes are not applicable to taxpayers who pay taxes in advance according to the prescribed tax amount and settle taxes within the approved extension. That is, when the prepaid tax amount is greater than the payable tax amount, the tax authorities settle the tax refund but do not calculate and refund the interest to the taxpayer; When the prepaid tax amount is less than the payable tax amount, the tax authorities will not add a late fee when the taxpayer settles the overdue tax.

The fourth case: the tax deducted from the false special VAT invoice is obtained in good faith, and no late payment fee is charged.

"State Taxation Administration of The People's Republic of China's Reply on the Problem of Taxpayers Obtaining False Special VAT Invoice in Good Faith with Deducted Tax and Paying Late Fee" (Guoshuihan [2007]1240No.) makes it clear that if a taxpayer obtains false special VAT invoice in good faith and the deducted tax is recovered according to law, it does not belong to Article 32 of the Tax Collection and Administration Law "Taxpayers fail to pay taxes within the prescribed time limit", and this article does not apply "The tax authorities shall pay taxes in arrears unless ordered to do so within a specified time limit.

The fifth case: no late payment fee will be added during the period of prepayment of enterprise income tax.

The first and second paragraphs of Article 54 of the Enterprise Income Tax Law of the People's Republic of China stipulate that an enterprise shall, within 15 days from the end of the month or quarter, submit a tax return for prepaid enterprise income tax to the tax authorities to pay taxes in advance; The annual enterprise income tax return shall be submitted to the tax authorities within five months from the end of the year, and the tax payable shall be settled. That is to say, when the enterprise makes final settlement of income tax in the following year, if the overdue tax is paid into the warehouse before May 3 1, no late fee will be charged.

The sixth case: no late fee will be charged for the corrected declaration.

The Notice of State Taxation Administration of The People's Republic of China on Issues Related to the Tax Declaration of Enterprise Income Tax in 2008 (Guo Shui Han [2009] No.286) and the Notice of State Taxation Administration of The People's Republic of China on Issues Related to the Tax Declaration of Enterprise Income Tax in 2009 (Guo Shui Han [2010] No.249) clearly stipulate that the income tax in 2008 will be settled on May 3, 2009. If it is necessary to make up the enterprise income tax for tax adjustment, the taxpayer can make a supplementary declaration to the tax authorities by himself before 20091Feb. 3 1, without additional late fees and legal liabilities; Similarly, due to the individual enterprise income tax policy issued after May 3, 20 10, a few taxpayers who need to make up (refund) their enterprise income tax returns in 2009 can come by themselves before May 3, 20 10/February 3 1.

The seventh case: there is no late fee for clearing the land value-added tax.

Notice of State Taxation Administration of The People's Republic of China on Issues Concerning Land Value-added Tax Liquidation (Guo Shui Han [2010] No.220) clearly stipulates that after land value-added tax is liquidated, land value-added tax should be paid in advance, and no late fee will be charged.

The eighth case: the personal income tax that should be deducted is not subject to late payment.

The "Reply of State Taxation Administration of The People's Republic of China on the Issue of Withholding Individual Income Tax by Administrative Organs" (Guo Shui Han [2004]1199No.) clearly states that the withholding agent should withhold the unpaid tax according to the principle stipulated in the Tax Administration Law, regardless of whether the Tax Administration Law before or after the revision is applied.

The ninth case: taxpayers whose annual income reaches120,000 yuan usually have taxes that should be withheld, so long as they truthfully declare their income when handling the annual self-tax declaration, the tax authorities will only make up the taxes that should be withheld without adding any late fees.

The Notice of State Taxation Administration of The People's Republic of China on Further Improving the Self-tax Declaration of Individual Income Taxes with Annual Income of120,000 Yuan or More (Guo Shui Fa [2007] No.25) clearly stipulates in the Letter to Individual Income Taxpayers that taxpayers with annual income of120,000 Yuan should truthfully declare their income when handling the annual self-tax declaration.

The tenth case: double-fixed households declare to pay taxes higher than the fixed amount, and there is no late payment fee.

The Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Exempting Enterprises from Historical Tax Arrears in the Old Industrial Bases in Northeast China (Caishui [2006]167) and the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Exempting Enterprises from Historical Tax Arrears in Eastern Inner Mongolia (Caishui [2008]109) stipulate that all enterprises that meet the requirements of the notice, All kinds of industrial and commercial taxes (including education surcharge, excluding agricultural tax, animal husbandry tax, agricultural [forestry] specialty tax, cultivated land occupation tax, deed tax and customs duty) and late payment fees owed before 19971February 3 1 are included in the scope of exemption. It should be noted that the exempted late payment fee should be strictly controlled within the scope specified in the notice.

Eleventh case: if the tax cannot be paid on time due to the earthquake disaster, no late fee will be charged.

The Notice of State Taxation Administration of The People's Republic of China on Supporting the Recovery and Reconstruction of Sichuan Ya 'an Earthquake-stricken Area on Tax Collection and Management (General Tax Letter [20 13]197) clarifies that taxpayers and withholding agents cannot pay the tax payable on time due to the earthquake disaster, and the time limit for applying for deferred payment expires, and it is still necessary to postpone the payment of the tax, and the provincial tax authorities may examine and approve it to 20/KLOC according to law. The document clearly States that during the extension period, the taxpayer's tax payable will not be subject to late payment.

Twelfth case: exemption from historical tax arrears without additional late fees.

The Notice on Exempting Enterprises from Historical Tax Arrears in the Old Industrial Bases in Northeast China (Caishui [2006]167) and the Notice on Exempting Enterprises from Historical Tax Arrears in Eastern Inner Mongolia (Caishui [2008]109) stipulate that all enterprises that meet the requirements of the notice, All kinds of industrial and commercial taxes (including education surcharge, excluding agricultural tax, animal husbandry tax, agricultural [forestry] specialty tax, cultivated land occupation tax, deed tax and customs duty) and late payment fees owed before 19971February 3 1 are included in the scope of exemption.

Thirteenth case: no late payment fee will be charged for the overdue tax when entering bankruptcy proceedings.

According to Article 46 of the Enterprise Bankruptcy Law of the People's Republic of China, the interest-bearing creditor's rights shall cease to bear interest from the time the bankruptcy application is accepted. This is because the interest incurred after the bankruptcy application is accepted is no longer a bankruptcy claim. Therefore, the unpaid tax will be stopped and the late payment fee will be added due to the acceptance of the bankruptcy application.

Fourteenth case: the import tax on imported equipment with World Bank loans is not subject to late fees.

Notice of the Ministry of Finance on Exempting the State Environmental Protection Administration from the late payment of import taxes on equipment imported with World Bank loans (Caishui [2003] No.208) agreed to exempt the State Environmental Protection Administration from the late payment of import taxes on equipment imported with World Bank preferential loans from 1995 to February 2003, amounting to * * * 5.8 million yuan.