Research On Tax Late Fees

As a content of tax collection and administration system, the system of late fees has been clearly defined worldwide, and also has been made specific provisions by The tax administration of the People’s Republic of China (Hereinafter referred to as The tax administration Law) and The tax administration and detailed rules for the implementation of the People’s Republic of China(Hereinafter referred to as The tax administration law implementing rules). It will be of important significance to guarantee tax be transferred to the exchequer in time and full amount and to maintain national tax rights and interests. But it is worth mentioning, there are not many regulations on tax fine for delaying payment and there are many shortcomings, such as late fees qualitative is undefined, and in tax practice, there are also enforcement problems of fine for delaying payment. Meanwhile, the research achievements of chinese academia for delaying payment is relatively small, also there is a big controversy in many issues. Therefore, pefecting late fees system has become an urgent issue.Research late fees system, firstly we must try to define it’s concept and nature. In terms of the concept of late fees, this paper holds that it is a money payment that the tax authorities add by day in accordance with a certain proportion of delinquent taxes to taxpayers and withholding agents who fail to pay the tax deadline. In terms of the nature of late fees, academia have different views, there are mainly Economic compensation said, Damage compensation said, Administrative executive punishment said, Financial compensation and punitive said, Damage compensation and punishment said and Damages and administrative executive said. This article considers that tax late fees is a tax with debt that contains mainly damages compensation both administrative execution punishment properties.Next, on the basis of reasonable definition of the late fees, we must analyze the main problems about collection of late fees. In terms of the collection of late fees, this paper holds that it’s problems mainly in scope of charge, ranging and charging time three aspects. So this article analyzes it from this three aspects, and draws experiences from foreign developed countries such as Germany, Japanese and Taiwanese legislation experiences on the system of late fees, then provide suggestions respectively.Finally, we must analyze the problems about relief and delay payment of late fees. In terms of relief and delay payment of late fees, according to this paper, it exists obvious institutional defects, the problems are mainly manifested in the ambiguity of the legislation, the lack of operability and relevant legal system, so it is necessary to analyze it from this two aspects, and provide feasible suggestions.