definition
Imposing late fees is an administrative compulsory measure in tax management. In customs supervision, the late payment fee refers to the amount that taxpayers or individuals should pay according to law because they fail to pay taxes to the customs within the time limit. In accounting entries, it belongs to non-operating expenses.
According to the regulations, taxpayers or their agents of customs duties, import value-added tax and import consumption tax should pay taxes at the designated bank within 15 days from the date when the customs fills out the tax payment form. In case of overdue tax payment, the customs shall, in accordance with the law, impose a late payment fee of 0.05% of the overdue tax on the basis of the original tax. The purpose of collecting late fees is to make taxpayers bear heavier economic sanctions and urge them to fulfill their tax obligations as soon as possible.
Collection range
According to the regulations, late fees should be levied for overdue tax payment, and there are the following situations:
1. After the import and export goods are released, if the customs discovers that the taxpayer has underpaid or missed the tax in violation of regulations, it can recover the tax within three years from the date of paying the tax or releasing the goods, and from the date of paying the tax or releasing the goods to the date of discovery by the customs, it will charge a late fee of 0.5‰ for underpaying the tax or missing the tax on a daily basis.
2. If the taxpayer violates the regulations, resulting in underpayment or tax evasion of goods under customs supervision, the customs shall recover the tax within three years from the date when the taxpayer should pay the tax, and impose a daily fine of 0.5‰ for underpayment or tax evasion.
The "taxable date" mentioned here refers to the date when the taxpayer violates the regulations; If the date of the act cannot be determined, the date when the act is discovered by the customs shall be the taxable date.
3. If the rent of imported goods is paid in installments by lease, the taxpayer shall declare and pay tax to the customs within 15 days after each payment of rent. If the customs fails to go through the declaration formalities within the time limit, in addition to collecting taxes, the customs will impose a late fee of 0.5% of the tax payable on a daily basis from the date when the tax declaration period expires to the date when the taxpayer declares taxes.
Within 30 days after the lease expires, the leased imported goods shall apply to the customs for customs formalities. For those who fail to go through the formalities within the time limit, from the 30th day after the lease expires to the date when the taxpayer declares and pays taxes, the customs shall, in addition to examining and approving the customs value of imported goods and collecting the tax payable in accordance with the relevant provisions of the applicable exchange rate and tax rate, impose a late fee of 0.5‰ of the tax payable on a daily basis.
4. If the temporary inbound and outbound goods are not transported out of the country or into the country within the prescribed time limit, and the taxpayer fails to go through the import, export and tax payment procedures with the customs before the expiration of the prescribed time limit, the customs shall collect the tax payable in addition to the provisions, and add 0. From the expiration of the prescribed time limit to the date when the taxpayer declares tax payment, a late payment fee of 5‰ of the tax payable shall be added daily.
The customs shall calculate the number of days of extension from the date of extension to the date of payment of taxes by taxpayers of import and export goods, and legal holidays shall not be deducted. If the payment period expires on a rest day or legal holiday such as Saturday or Sunday, it will be postponed to the first working day after the rest day or legal holiday. If the rest days and working days are temporarily adjusted in the State Council, the payment period shall be calculated according to the adjusted situation. For example, the last day of payment is September 30th, which happens to be a Sunday. The State Council decided to exchange September 29th and 30th with June 4th and 5th 10, that is, September 29th and 30th became working days. Taxpayers who fail to pay taxes on September 30th shall be postponed from June 30th to June 30th.
The late payment fee shall be paid to the designated bank within 15 days from the date when the customs issues the late payment fee. Taxpayers who violate the regulations and need to collect taxes at the same time, and taxpayers who fail to pay taxes within the specified tax payment period 15 days, will be charged a late fee of 0.5 ‰ of the unpaid taxes from the date of expiration of the tax payment period to the date of tax payment.
Collection standard
The late payment fee is calculated according to the customs duty, import value-added tax and consumption tax of each ticket, and the threshold is RMB 50 yuan, and those less than RMB 50 yuan are exempted.
Its calculation formula is:
The amount of customs late fee = overdue customs tax ×0.5‰× overdue days.
The amount of late payment for import tariffs = the amount of import tariffs ×0.5‰× days of delay.
legal ground
Article 31 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection (revised 20 15)
Taxpayers and withholding agents shall pay or remit taxes in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.
"People's Republic of China (PRC) tax collection and management law" thirty-second.
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 shall, in addition to ordering him to pay the tax 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 is overdue.