1. If a taxpayer or withholding agent fails to pay or remit the tax within the prescribed time limit, the tax authorities shall, in addition to ordering it to pay within the prescribed time limit, impose a late payment fee of 0.5% of the overdue tax on a daily basis from the date of delay;

2. The calculation formula of late payment fee is: late payment fee = (minimum repayment amount-paid amount on due repayment date) *0.05%.

Taxes are classified as follows:

1, which can be divided into turnover tax, income tax, property tax, resource tax and behavior tax according to the attributes of tax objects;

2. According to the difference of tax collection and management power and income control power, it can be divided into central tax, local tax and central and local tax;

3. According to the different positions and functions of taxes in the tax structure, they can be divided into main tax and auxiliary tax;

4. According to the substantive form of tax, it can be divided into material tax and monetary tax;

5. According to the collection period, it can be divided into regular tax and temporary tax.

The only difference between all five and all two is as follows:

1, different taxes: houses that meet the only conditions in the fifth year are not required to pay personal income tax and value-added tax. Of the only two years, only two years is the key condition for exemption from value-added tax, that is, ordinary housing can be exempted from value-added tax regardless of whether it meets the conditions of two years. The only five-year-old who doesn't have to pay value-added tax and personal income tax; Full five is not the only one who does not need to pay VAT; If you have less than two, all expenses will be paid normally;

2. Different definitions. Only five years later: the house is the only house in Beijing where the owner's family has lived for five years with the property ownership certificate or related house certificates (deed tax tickets for commercial houses, receipts for public houses and purchase contracts). According to the provisions of tax administration, such houses can be exempted from personal income tax. However, if the house is a non-ordinary residence, the value-added tax is relatively large because the purchase price was low at that time.

To sum up, the taxes to be paid after five years are only deed tax, land tax, income tax and stamp duty. The only difference between full five and full two is mainly reflected in the different taxes and taxes paid and the different definitions.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" detailed rules for the implementation of article thirty-second.

Taxpayers who fail to pay taxes within the tax payment period shall also file tax returns in accordance with regulations.

Taxpayers who enjoy tax reduction or exemption shall file tax returns in accordance with regulations during the period of tax reduction or exemption.