The tax authorities shall specify the starting and ending periods of taxpayers' unpaid tax late fees in the previous tax period. According to the substantive tax law, the starting time of calculation is the day after the taxpayer's tax payment period expires. This start time will not change due to tax inspection. If the taxpayer fails to pay the tax beyond this time limit, the tax will be deferred, which of course increases the workload of tax inspection. The calculation deadline is the date when the taxpayer actually pays the tax, not the date when the tax treatment decision is delivered or issued.
In addition, there are other relevant provisions on enterprise income tax late fees:
1. Taxpayers who fail to pay income tax in advance within the prescribed time limit shall be treated as late fees. In addition to ordering them to pay taxes within a time limit, they should also be charged a late fee according to regulations.
2. The provisions of Article 32 of the Tax Administration Law concerning the delay in paying taxes due to the taxpayer's failure to pay taxes on time shall not apply to the provisions that taxpayers can postpone filing after paying taxes in advance and settle the taxes within the prescribed time limit.
If the quarterly enterprise income tax is settled, it shall be calculated from the day after the closing date of quarterly enterprise income tax settlement. For example, the enterprise income tax in the second quarter should be declared before July 15, so the late payment fee will be calculated from July 16; If the annual enterprise income tax is paid back, it shall be calculated from the day after the deadline for annual declaration. For example, if the deadline for annual declaration is May 3 1, then the late payment fee for paying enterprise income tax will be calculated from June 1.
Legal basis:
"People's Republic of China (PRC) tax collection and management law" thirty-second.
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 him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.
"People's Republic of China (PRC) tax collection and management law" fortieth.
Taxpayers and withholding agents engaged in production and business operations fail to pay or remit taxes within the prescribed time limit, and tax payment guarantors fail to pay the guaranteed taxes within the prescribed time limit. The tax authorities shall order them to pay within the prescribed time limit. If it fails to pay within the time limit, the tax authorities may take the following compulsory measures with the approval of the director of the tax bureau (sub-bureau) at or above the county level:
(1) Notify its bank or other financial institution in writing to withhold taxes from its deposits;
(2) To seal up, detain, auction or sell off commodities, goods or other property whose value is equivalent to the tax payable according to law, and use the proceeds from auction or sale to offset the tax.
When the tax authorities take compulsory measures, they shall also enforce the overdue fines unpaid by the taxpayers, withholding agents and tax payment guarantors listed in the preceding paragraph.
Houses and articles necessary for individuals and their dependents to maintain their lives are not within the scope of compulsory enforcement measures.