How long is the tax period for fines? The collection of taxes and the recovery of late fees, including the recovery of late fees, are administrative collection acts exercised by tax authorities according to law. Late payment fee is a part of administrative collection. What is the tax period for the fine?

What is the tax payment period? 1 tax period.

(1) If the value-added tax and consumption tax are paid within one month, the taxpayer shall pay the tax within ten days after the expiration; If the tax is paid on the first day, the third day, the fifth day, the tenth day and the fifteenth day, the taxpayer shall pay the tax in advance within five days after the expiration of the period, declare the tax payment within ten days from the first day of the following month, and settle the tax payable last month.

(2) The enterprise income tax shall be calculated on an annual basis and paid in advance on a monthly or quarterly basis. Taxpayers should pay in advance within 15 days after the end of the month or quarter. After the end of the year, domestic-funded enterprises will settle accounts within four months, and foreign-invested enterprises and foreign enterprises will settle accounts within five months.

(3) Taxpayers who do not need to apply for tax registration according to the regulations, dealing in taxable commodities and goods, shall declare and pay taxes to the competent national tax authorities in the place of business on the day when they are obligated to pay taxes.

(4) For other taxes, if the tax law clearly stipulates the tax payment period, the tax shall be paid within the time limit stipulated in the tax law.

(5) If the tax law does not specify the time limit for tax payment, the tax shall be paid within the time limit specified by the competent tax authorities.

deferred payment

(1) If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent or agent fails to pay the tax within the prescribed time limit, in addition to paying or remitting the tax within the time limit determined by the tax authorities, a late fee of 0.2% of the overdue tax shall be calculated and paid on a daily basis from the date when the tax is overdue.

(2) A taxpayer who is unable to pay taxes on time due to special difficulties after tax registration by the state tax authorities may apply to the competent state tax authorities for an extension of tax payment, but the maximum period shall not exceed three months. Taxpayers applying for deferred tax payment must submit a written application to the competent tax authorities before the prescribed tax payment period, receive an approval form for deferred tax payment, explain the reasons, and postpone tax payment within the approved extension after being approved by the competent tax authorities and reported to the State Taxation Bureau at or above the county level; Without approval, taxes should still be paid within the prescribed tax payment period.

What is the tax period for the fine? If it is overdue, it will be punished by paying late fees. If the enterprise pays the overdue fine, it will be charged 0.2% of the overdue fine on a daily basis. If there are special circumstances, you can apply to the relevant departments for an extension, but it shall not exceed 3 months.

Article 32 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that 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, in addition to ordering the tax to be paid 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.

Article 75 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that the starting and ending time of the late payment fee stipulated in Article 32 of the Law on the Administration of Tax Collection 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 taxes.

What is the tax period for the fine? 3 1. Tax collection, late payment and administrative punishment for tax violations are different administrative acts.

Tax collection and recovery of tax arrears, including recovery of late fees, are administrative collection acts exercised by tax authorities according to law. In this kind of collection behavior, the late payment fee is part of administrative collection, not administrative punishment.

According to the provisions of the Tax Administration Law and the Administrative Punishment Law, the tax authorities have imposed administrative penalties on tax violations, such as confiscation of illegal income, fines and suspension of export tax rebates.

2. The collection period of taxes and late fees.

The collection of taxes and late fees can be divided into three types: three-year, five-year and indefinite.

Among them, if the tax authorities fail to pay or underpay the tax due to their responsibilities, the tax authorities may require taxpayers and withholding agents to pay back the tax within three years, but no late payment fee may be added.

The taxpayer or withholding agent fails to pay or underpays the tax due to calculation errors. The tax authorities can recover taxes and late fees within 3 years; Under special circumstances, the recruitment period can be extended to five years. Special circumstances mean that taxpayers or withholding agents fail to pay or underpay, fail to deduct or underpay, fail to collect or underpay taxes due to calculation errors, and the accumulated amount is more than 654.38+10,000 yuan.

Tax evasion, tax refusal and tax fraud. Not limited by the payback period of three or five years. There is no time limit for this situation, and the tax authorities can investigate it indefinitely at any time when they find it.

3. Time limit for administrative punishment for tax violations.

The Administrative Punishment Law stipulates that if no illegal acts are found within two years, no administrative punishment will be given. Except as otherwise provided by law. The Law on the Administration of Tax Collection stipulates that acts that violate tax laws and administrative regulations and should be given administrative punishment shall not be given administrative punishment if they are not discovered within five years.

The administrative punishment law is a common law here, and the tax collection and management law is a special law. The time limit for administrative punishment of tax violations shall be implemented in accordance with the special provisions of the Tax Administration Law.

Conclusion: You can't sleep well if you evade taxes, resist taxes and cheat taxes, and the tax authorities will chase after the seas run dry and the rocks crumble.