Taxpayers fail to pay taxes to the tax authorities within the time limit prescribed by laws and administrative regulations or within the time limit determined by the tax authorities in accordance with laws and administrative regulations. The calculation of late payment fees shall be from the day after the expiration of the time limit for taxpayers to the date of actual tax payment. 1. Calculation method of tax late payment fee ratio 1. The withholding agent has withheld the tax, but failed to remit the withheld tax within the prescribed time limit. According to the provisions of Article 32 of the Tax Administration Law: "If the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering it 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." That is to say, it is clear that if the withholding agent fails to pay the withheld tax within the prescribed time limit, a late payment fee should be added, and the subject of payment of the late payment fee is the withholding agent. 2. The withholding agent withheld the tax according to law, but the taxpayer refused to report to the tax authorities in time, resulting in withholding. Paragraph 2 of Article 30 of the Tax Administration Law stipulates: "When a withholding agent performs the duty of withholding or collecting taxes, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling." The Notice of State Taxation Administration of The People's Republic of China on Several Specific Issues Concerning the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and its Detailed Rules (Guo Shui Fa [2003] No.47) clearly states: "Units and individuals with withholding obligations shall withhold the tax payable by taxpayers who have obtained the money on their behalf in accordance with the provisions of the Tax Administration Law and its detailed rules, and if the taxpayer refuses to withhold the tax, the withholding agent shall suspend the payment equivalent to the tax payable by the taxpayer. It is not difficult to see from the above provisions that the withholding agent will report the taxpayer's refusal to be detained and the tax authorities will handle it. There are two ways to collect the overdue fine: (1) If the withholding agent suspends the payment of the amount equivalent to the tax and reports it within one day, the tax authorities can collect the suspended amount in time, which does not involve the collection of the overdue fine. (2) If the withholding agent fails to suspend the payment of the amount equivalent to the tax, but reports within one day, the tax authorities may directly recover the tax from the taxpayer. If the taxpayer fails to pay within the prescribed time limit, a late payment fee shall be added, and the subject of payment of the late payment fee is the taxpayer. 3, withholding agents in violation of the provisions of the withholding tax. The relevant laws, regulations and rules are not clear about the surcharge of withholding agents for withholding taxes. Article 69 of the Law on the Administration of Tax Collection stipulates: "If a withholding agent should withhold the unpaid tax, the tax authorities should recover the tax from the taxpayer, and the withholding agent should be fined more than 50% and less than three times the unpaid tax." Document No.47 [2003] of the State Administration of Taxation stipulates: "If a withholding agent violates the provisions of the Tax Administration Law and its implementing rules, the tax authorities shall, in addition to punishing him according to the relevant provisions of the Tax Administration Law and its implementing rules, instruct the withholding agent to make up or collect the unpaid tax within a time limit." The former only defines the subject of withholding agent's withholding tax and the subject of penalty for violation, while the latter stipulates the method of withholding tax for withholding agent's withholding tax. II. Scope of Taxes and Fees for Imposing Late Payment Fees Article 32 of the Tax Administration Law stipulates, "If a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering it to be paid within the prescribed time limit, impose a late payment fee of 0.5% of the overdue tax on a daily basis from the day when the tax is overdue." Visible, the scope of the "tax collection and management law" to collect late fees only refers to taxes, and fails to pay the surcharge for education and local education, flood control and security funds, cultural undertakings construction fees, disabled people's protection funds and other fees collected and collected by the tax bureau according to law within the prescribed time limit, and cannot collect late fees. Third, the characteristics of late payment fees are statutory, mandatory and punitive. The so-called legality means that the late payment fee is the money expressly stipulated by the national laws and regulations, and no individual or other organization has the right to set it up privately; Compulsory means that the collection of late payment fees is guaranteed by the state compulsory force; Punitive, refers to the late payment fee is a punitive measure taken to pay beyond the prescribed time limit. According to the above characteristics of the late payment fee, the late payment fee can only occur when the legal status of both parties is unequal and the state exercises the power of the public. For example, Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection stipulates: "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 the tax payment within the prescribed time limit, impose a late payment fee of 0.5% of the overdue tax on a daily basis from the day when the tax payment is delayed. In practice, many taxes, such as enterprise income tax and land value-added tax, need to be paid in advance. How to apply the provision of surcharge for late payment is not clearly stipulated in the tax law. Taxpayers who fail to pay income tax in advance according to the prescribed time limit for treasury payment shall be treated as delaying payment, and in addition to ordering them to pay taxes within a specified time limit, they shall also be charged a late fee according to regulations.

Legal objectivity:

Imposing late payment fee is an administrative compulsory measure in tax management. In the customs supervision and management, the late payment fee refers to the amount that should be paid by the taxable unit or individual according to law because of overdue tax payment to the customs. In accounting entries, it belongs to non-operating expenses. 1. The withholding agent has withheld the tax, but fails to remit the withheld tax within the prescribed time limit. According to the provisions of Article 32 of the Tax Administration Law: "If the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering it 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." That is to say, it is clear that if the withholding agent fails to pay the withheld tax within the prescribed time limit, a late payment fee should be added, and the subject of payment of the late payment fee is the withholding agent. Two, withholding agents to withhold taxes according to law, but the taxpayer refused to report to the tax authorities in a timely manner, resulting in withholding. Paragraph 2 of Article 30 of the Tax Administration Law stipulates: "When a withholding agent performs the duty of withholding or collecting taxes, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling." The Notice of State Taxation Administration of The People's Republic of China on Several Specific Issues Concerning the Implementation of the Law of the People's Republic of China on the Administration of Tax Collection and its Detailed Rules (Guo Shui Fa [2003] No.47) clearly states: "Units and individuals with withholding obligations shall withhold the tax payable by taxpayers who have obtained the money on their behalf in accordance with the provisions of the Tax Administration Law and its detailed rules, and if the taxpayer refuses to withhold the tax, the withholding agent shall suspend the payment equivalent to the tax payable by the taxpayer. It is not difficult to see from the above provisions that the withholding agent will report the taxpayer's refusal to be detained and the tax authorities will handle it. There are two ways to collect the overdue fine: (1) If the withholding agent suspends the payment of the amount equivalent to the tax and reports it within one day, the tax authorities can collect the suspended amount in time, which does not involve the collection of the overdue fine. (2) If the withholding agent fails to suspend the payment of the amount equivalent to the tax, but reports within one day, the tax authorities may directly recover the tax from the taxpayer. If the taxpayer fails to pay the tax within the prescribed time limit, a late payment fee shall be added, and the subject of payment of the late payment fee is the taxpayer. Three, the withholding agent in violation of the provisions of the withholding tax. The relevant laws, regulations and rules are not clear about the surcharge of withholding agents for withholding taxes. Article 69 of the Law on the Administration of Tax Collection stipulates: "If a withholding agent should withhold the unpaid tax, the tax authorities should recover the tax from the taxpayer, and the withholding agent should be fined more than 50% and less than three times the unpaid tax." Document No.47 [2003] of the State Administration of Taxation stipulates: "If a withholding agent violates the provisions of the Tax Administration Law and its implementing rules, the tax authorities shall, in addition to punishing him according to the relevant provisions of the Tax Administration Law and its implementing rules, instruct the withholding agent to make up or collect the unpaid tax within a time limit." The former only defines the subject of withholding agent's withholding tax and the subject of penalty for violation, while the latter stipulates the method of withholding tax for withholding agent's withholding tax. The author thinks that while the withholding agent is given the withholding obligation by law, the taxpayer does not have to undertake the obligation to declare and pay taxes by himself. If the withholding agent fails to inform the taxpayer that the tax should be withheld, the taxpayer has no subjective fault, and no late payment fee should be charged for failing to withhold the tax. The answer to the question of how to calculate the proportion of tax late fees as mentioned above, the payment of tax late fees can deter the situation of delaying tax payment, because once the issue of their own economic interests is involved, most people take this issue to heart, which is more conducive to tax payment. The specific amount of tax late fees should be determined comprehensively according to the time and amount of delay.