税收滞纳金探析（Analysis of overdue tax payment）.doc

税收滞纳金探析（Analysis of overdue tax payment） Analysis of overdue tax payment Analysis of tax late fees 2008-12-20 15:15:16 Abstract: the overdue tax payment is a sum of money levied on taxpayers and withholding agents according to the provisions of the state tax law due to the failure of taxpayers and withholding agents to pay the tax or the overdue tax on time. It is based on late tax payment, levied according to the number of days overdue and according to a certain ratio. In terms of the nature, the tax late fees are neither pure administrative penalties nor economic compensation and disciplinary nature. It is only pure economic compensation. Key words: late fees; economic compensation; administrative penalty Tax late payment is a tax collection and management system which is generally practiced in all countries of the world. Chinas tax collection and management system has also made a clear provision for tax late fees. The new Peoples Republic of China tax collection and management law (hereinafter referred to as the tax administration law) article thirty-second: the taxpayer fails to pay tax, withholding agent fails to remit the amount of tax payable, the tax authorities in order to pay within a specified time period, from the date of the tax delinquency, shall collect tax in arrears 5/10000 late fees. From the tax collection and management law can be seen in the tax payment phenomenon on the performance of the taxpayer or withholding agent (hereinafter referred to as taxpayers) without pay or remit within the prescribed period (hereinafter referred to as the payment of taxes), the tax authorities from the date of the tax delinquency, according to a certain percentage of the overdue tax shall collect the money. It is different from the tax payable by taxpayers in accordance with the tax law, Is different from the tax authorities to give taxpayers illegal behavior of the administrative penalty; it is the tax payable from the taxpayer should belong to (the tax payment