Legal analysis: the calculation method of tax late payment fee: from the date of tax late payment, a late payment fee of five ten thousandths of tax late payment will be added every day. Calculation formula: overdue fine = overdue fine × overdue days × surcharge rate of overdue fine (0.5‰). Tax late payment fee is a joint obligation caused by taxpayers or withholding agents' failure to fulfill their tax obligations in time. The tax authorities shall specify the starting and ending periods of taxpayers' unpaid tax late fees in the previous tax period. According to the substantive tax law, the starting time of calculation is the day after the taxpayer's tax payment period expires. This start time will not change due to tax inspection. If the taxpayer fails to pay the tax beyond this time limit, the tax will be deferred, which of course increases the workload of tax inspection. The calculation deadline is the date when the taxpayer actually pays the tax, not the date when the tax treatment decision is delivered or issued.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 32 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 order him to pay the tax within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue payment.

Article 51 If a taxpayer overpays taxes, the tax authorities shall refund them immediately after discovering it. If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

Article 52 If the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but no overdue fine will be charged.

If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.

For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.