In the current tax law, the provisions on tax late fees are mainly found in Article 32 of the Tax Administration Law of People's Republic of China (PRC): 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 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 of default. Article 51 The tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.

The specific analysis is as follows.

1. The proportion and calculation of tax late payment fee: calculated at 0.5 ‰ of the tax owed by the taxpayer every day.

According to Article 32 of the Tax Administration Law of People's Republic of China (PRC), 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 tax payment.

2. The starting and ending time of late payment fees: 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 or remit taxes.

According to the provisions of Article 52 of the Tax Administration Law of People's Republic of China (PRC), if the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not impose a late fee. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.

The new tax collection and management law and its implementation rules (September 2002 edition) are as follows:

Late payment is a kind of execution penalty, which means that when a party fails to fulfill his obligations in time, the state administrative organ imposes new payment obligations on him, that is, it aggravates his obligations economically and urges him to fulfill his obligations. Execution punishment is different from administrative punishment, which is an administrative sanction imposed on citizens, legal persons or other organizations for violating their obligations in administrative law. Tax administrative punishment is a kind of administrative punishment. The purpose of executing punishment is not to punish, but to urge citizens, legal persons or other organizations that violate their obligations in administrative law to fulfill their obligations as soon as possible.

The starting and ending time of late payment fees is 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 laws and administrative regulations to the date when taxpayers and withholding agents actually pay or remit taxes.

According to the provisions of the above-mentioned tax legal documents, it can be seen that the starting and ending time of the late payment fee is from the day after the expiration of the tax payment period stipulated by laws and administrative regulations or determined by the tax authorities in accordance with the provisions of laws and administrative regulations to the date when the taxpayer or withholding agent actually pays or remits the tax.

3. The overdue tax and late payment fee no longer need to be paid at the same time. You can pay the tax first and then pay the late fee according to law.

According to Item (1) of Article 1 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning Tax Collection and Management (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2019 No.48), taxpayers, withholding agents and tax payment guarantors are no longer required to pay the tax arrears and late payment fees at the same time, and they can pay the tax arrears first and then pay the late payment fees according to law.

Two, the overdue tax payment can not exceed the unpaid tax principal, the upper limit of the overdue tax payment for taxpayers.

1. The Administrative Compulsory Law of the People's Republic of China clearly stipulates the upper limit of "late payment fee".

According to the provisions of Article 45 of the Administrative Compulsory Law of the People's Republic of China (implemented from 20 1 211day), the administrative organ makes an administrative decision to fulfill the obligation of payment according to law, and if the party fails to perform it within the time limit, the administrative organ may impose a fine or a late fee according to law. The parties concerned shall be informed of the criteria for increasing the fine or late payment fee. The amount of fine or overdue fine shall not exceed the amount of obligatory payment.

2. There is no clear upper limit for "late payment fee" in People's Republic of China (PRC) Tax Administration Law.

According to the provisions of Article 52 of the Tax Administration Law of People's Republic of China (PRC), if the taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not impose a late fee. If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years. For tax evasion, tax refusal or tax fraud, the tax authorities shall recover the unpaid or underpaid taxes, late payment fees or tax fraud, and shall not be limited by the time limit specified in the preceding paragraph.

Based on the provisions of Article 52 of the Tax Administration Law of People's Republic of China (PRC), there is no clear upper limit for late payment fees in the tax law. If there is a longer delay, the calculated late payment fee will completely exceed the unpaid principal.

legal ground

Article 32 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, 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.

Article 45 of the Administrative Enforcement Law of the People's Republic of China * * * The administrative organ makes an administrative decision on the obligation to pay money according to law, and if the party fails to perform it within the time limit, the administrative organ may impose a fine or a late payment fee according to law. The parties concerned shall be informed of the criteria for increasing the fine or late payment fee. The amount of fine or overdue fine shall not exceed the amount of obligatory payment.