1, according to the second paragraph of Article 52 of the Tax Administration Law: If the taxpayer or withholding agent fails to pay or underpays the tax due to calculation errors, the tax authorities may pursue the payment of the tax and the late payment fee within three years; Under special circumstances, the period of conscription can be extended to five years. ?

2. If it is recognized as tax evasion by the tax authorities, it can be recovered indefinitely. The tax authorities should not only pursue the collection of taxes, but also pursue the collection of late fees.

First, if the unit finds itself paying less tax, it shall pay it in time next month. There is no penalty for the timely payment, but a late fee will be charged.

II. Relevant provisions on tax collection and management

1 If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities may order it to be paid within the prescribed time limit, and impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.

2. The starting and ending time of surcharge for late payment shall be from the day after the expiration of the tax payment period stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations to the date when taxpayers and withholding agents actually pay or remit taxes.