According to the relevant tax laws and regulations, penalty interest is a way for the tax bureau to punish overdue taxes, but it is not the final punishment. The tax bureau also has other penalties, such as late fees, fines, restrictions on reduction and exemption, and freezing of funds. The specific punishment measures will depend on the severity of the violation. Penalty interest is a kind of punishment for the interest generated by overdue tax payment, which forces taxpayers to fulfill their tax obligations on time by collecting interest during the overdue period. If taxpayers fail to pay taxes in time, they will be included in the scope of tax risk management and may face further punishment measures.