A: In the actual tax management, for the enterprise's self-inspection, it is also necessary to pay a late fee for tax payment. For example, Article 7 of the Measures for Informing Taxpayers Before Self-examination and Self-correction of Tax Inspection System of Anhui Province (Trial) stipulates that taxpayers shall, within three working days after the expiration of the self-examination, declare and pay the overdue fine to the competent tax authorities and calculate and pay the overdue fine according to the regulations, and submit the self-examination report, annual self-examination statistics and copies of relevant tax payment vouchers to the inspection bureau of the competent tax authorities.

Therefore, taxpayers have to pay late fees for self-examination and tax payment.