Article 32 of the Law on the Administration of Tax Collection stipulates that if a taxpayer fails to pay the tax within the prescribed time limit and a withholding agent fails to remit the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the tax payment 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 payment is overdue.
To put it simply, from the day of late payment to the day of payment, it will be levied at the rate of five ten thousandths of the tax every day.
2. A late payment fee of 90% will be charged for late payment for six months.
Late payment for five months will be subject to 75% surcharge.
Late payment for four months will be subject to a late payment fee of 60%.
Article 18 of the "Beijing Heating and Heating" Management Measures stipulates that users with household independent heating systems can only suspend heating by heating units after reaching an agreement with the heating units on matters such as suspending heating time and paying basic fees on the premise of not affecting the normal heating of other users and the safety of heating facilities.
Heating fee standard:
1, the state regulations, heating equipment has not been installed, you don't have to pay the heating fee, but generally unified management of the community, will be unified installation.
2. The heating fee is generally calculated according to the fees stipulated by the community. Like the property fee, as long as the house generates related expenses, it must be paid regardless of whether the residents live or not.
3. Generally, the price and collection method of heating fee are different in different places, and it is ok to take the month as the unit, the quarter as the unit and the year as the unit. The general heating fee is levied according to the area of the house. The price per square meter per month is not very high.