1, the most common is tax collection, and the law stipulates that the late payment fee is five ten thousandths of the late payment fee. According to the provisions of Article 32 of People's Republic of China (PRC) Tax Collection and Management Law, 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 paying the tax.
If taxpayer Xiao Liu paid 10000 yuan in October, he should have paid it in February 15, but Xiao Liu forgot to pay it after receiving the reminder notice from the tax bureau in June 16. Then Xiao Liu has to pay 65438+ while paying 10000 yuan tax.
2. According to the provisions of Article 8 of the Measures for the Administration of the Collection of Social Maintenance Fees, if a party fails to pay social maintenance fees within the prescribed time limit, a late fee of two thousandths of unpaid social maintenance fees will be charged every month from the date of default; If it still fails to pay, the family planning administrative department that made the collection decision shall apply to the people's court for compulsory execution according to law.
Extended data:
1. The calculation formula of late payment fee is: late payment fee = (minimum repayment amount-paid amount on the due repayment date) ×0.05%.
2. Late payment fees also frequently appear in the civil field because some public utilities, such as water, electricity and gas, have the attribute of administrative management under the planned economy system, and it is the result of the exercise of public power to levy late payment fees on the party that delays the performance of its obligations.
After the reform and opening up, China's water, electricity, gas and other public utilities have undergone a series of reforms, no longer have administrative functions, and their main body and status have changed. These public utilities have changed from the role of managers to the subject of contracts. However, only a few units have complied with the reform trend, formulated or revised relevant regulations, abolished the "late payment fee" system within their functions, and defined the term of "late payment fee".
For example, when the National Development and Reform Commission and the Ministry of Construction revised the relevant provisions of the Measures for the Administration of Urban Water Supply Price promulgated by the former State Planning Commission and the Ministry of Construction, they cancelled the provision that "if the water fee is not paid within 15 days after receiving the notice of water fee, an overdue fine of 0.5‰ will be added daily according to the amount of water fee payable".
References:
Baidu Encyclopedia _ Late Fee