Calculation method of overdue fine: 0.5% of overdue tax will be added every day from the date of unpaid tax. Calculation formula: late payment fee = overdue tax × overdue days × surcharge rate for late payment fee (0.5%). After paying taxes, it will be included in non-operating expenses. "People's Republic of China (PRC) Tax Collection and Administration Law" (hereinafter referred to as the "Tax Collection and Administration Law") Article 32 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 him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of payment.