Legal Issues Research Tax Fine For Delaying Payment System In China

Tax system is an important part of national tax collection and administration system of fine for delaying payment,is the important measure of protecting national tax revenue,at present our country about the provisions of the tax overdue fine mainly concentrated in the tax administration law of the People’s Republic of China "article 32,article 52,and the implementing rules for the tax administration law of the People’s Republic of China,article seventy-five of rules from the last revision has for many years,there is the nature of the blurred,fine for delaying payment levying rate is too high.The compulsory administrative law of the People’s Republic of China,2012 formally implemented,the tax administration law of the People’s Republic of China " and the law of the People’s Republic of China on administrative enforcement law legislation conflicts between emerging,lead to appear a lot of contradictions and conflicts in the tax collection and administration practice,makes the effectiveness of the tax system of fine for delaying payment,at the same time damage the vital interests of the taxpayers and withholding agents,is only the nature of fine for delaying payment to clear from the legislation,to fundamentally solve the problems caused by the unclear nature of fine for delaying payment.2015 legislative affairs office of the state council announced the draft amendment to the tax administration of the People’s Republic of China draft hereinafter referred to as draft public opinions from all sectors of society,the article 59 "tax rates" concept is put forward,at the same time draft and in article sixty-seven of this law made clear on fine for delaying payment,clearly define the difference between tax interest and late fees,the fine for delaying payment of interest and tax deductions made detailed provisions,to clarify the nature of the fine for delaying payment,to resolve the various problems of fine for delaying payment system is of great significance,but also to protect the legitimate rights and interests of taxpayers and withholding agents,maintain the authority of the tax law.In this paper,in the form of a case for empirical research,through the introduction of the tax overdue fine of two typical case studies,comparative analysis,the difference between the two cases leads to conflict at present our country about the fine for delaying payment of tax legislation and law enforcement confusion,combined with the case analyses the main problems of tax fee system in our country,by comparing the introduction of other countries and regions on the regulation of fine for delaying payment system,put forward the Suggestions to perfect the fine for delaying payment system in China.At the same time,in view of the draft analysis of the current revision of the administration law,deeply analyze the draft to late fees and interest tax regulation,updating the lack of paper,put forward the author’s views and Suggestions to the improvement of the revised draft.The author mainly using the case method and comparative method to analyze problem of fine for delaying payment system in our country.In the use of case study method,the selection of the two typical cases about fine for delaying payment system,based on the property of fine for delaying payment,comparing the different applicable law,as well as domestic fine for delaying payment system and other countries and regions of the supplementary payment system,this paper compares and analyzes using auxiliary comparison chart and provide enlightenment to perfect our country tax system of fine for delaying payment.The innovation of this article is to choose the two typical cases in judicial practice,this paper compares and analyzes through two cases in the fine for delaying payment properties and applicable law distinct characteristics,combining theory with practice,protrudes at present our country about the fine for delaying payment of tax legislation vacancy and contradictions in the judicial practice,and puts forward the revision of the draft.