Research On The System Of Fine For Delaying Payment Of Tax In China

China's tax late fees system mainly exists in the law of the People's Republic of China on the administration of tax collection.Other laws and regulations also stipulate late fees.However,the system of tax late fees is still not perfect.For this,in combination with the present policy of massive tax cuts,in this paper,the our country made a research on the coordination between the different legal tax fine for delaying payment,analysis of the problems existing in the tax fee system,integrated three effective mechanism was introduced into our country actual situation proposed collection policy proposals,aims to build a complete system of tax fine for delaying payment,balance the incongruity between the various legal,perfecting the legal system in the field of tax collection and administration.This paper takes the laws and regulations of tax overdue fine in China at the present stage as the entry point,takes the collection standard as the system research foundation,and analyzes the practical problems brought by the policy formulation of tax overdue fine from the perspective of collection significance.By tax authorities to fine for delaying payment,tax collection and administration mechanism of difference between the theory of fine for delaying payment collection principle,the current law involved in the fine for delaying payment,summarized the content,found that the tax threshold of fine for delaying payment,start-stop time after finishing,the administrative reconsideration procedure exist with the customs law of the People's Republic of China on the uncoordinated problem;The upper limit of the amount,the discretion and the procedure of administrative compulsion are inconsistent with the law of the People's Republic of China on administrative compulsion.The sequence of bankruptcy creditor's rights is not in harmony with the enterprise bankruptcy law of the People's Republic of China.Through the study of the above questions ensemble,the author,from the perspective of the tax collection and administration mode,the introduction of prediction evaluation mechanism,risk control mechanism and the joint treatment mechanism,solve the problems of the mismatch between tax law of fine for delaying payment,put forward in accordance with China's national conditions and policy Suggestions to today's legislative ideas,for taxpayers to create a good environment of tax collection and administration,tax authorities to establish credibility,optimize collection management pattern.The first chapter of this paper describes the background,purpose and significance of the research on the system of tax overdue fine.Combining with the domestic and foreign literature research on the system of tax overdue fine,it takes the coordination between laws as the main research content,and puts forward innovative collection and management methods to solve the problem in terms of policy Suggestions.The second chapter summarizes the main legal basis of late fees in China at the present stage,summarizes the standards and significance of late fees,and summarizes the operational mechanism and principles of late fees collection and management.The third chapter is the analysis and research on the incongruity between the laws of our country on the tax late fees.The fourth chapter is the combination of China's national conditions and the principles and policies of tax reduction and fee reduction and the establishment of an effective mechanism for the collection and management of policy recommendations.