Studies On The Late Fee

The late fee system in China is controversial, chaotic, and even contradictory both in the theoretical aspect and the practical aspect. Penetrating from its60years’ history of relevant statutes, cases and theories, this dissertation systematically examines, concludes and predicts the late fee system of China.In addition to the introduction and the conclusion, the dissertation has4parts. The methodologies of comparative analysis, historical analysis, case analysis and economic analysis are adopted to explore deeply into the phenomena and the evolution of the late fee system, the reasoning of which is highly logical.Chapter1examines all the specific legal rules regarding the late fee system. The examination is based on statutes combs the legislation history of all levels since the foundation of China.2359pieces of court decisions are picked from Nanjing University Center of Legal Cases Database. Findings in this chapter reflect the chaotic situation of the late fee system in realms of taxation, administrative fees, common civil contracts, and legal practice.Chapter2discusses the evolution of the late fee system. The late fee system has a history of more than60years. It originates from tax domain, and is used to deter the administrative objects. On the other hand, due to the reliance on systems, it starts to be used in other domains. At the same time, under the influence of administrative simplification, the late fee system is being used in the public domain. However, as the social system of China is evolving towards a market-oriented economy, the separation of public law and private law is put on agenda, and the equal contract relationship takes the place of efficient administrative relationship between public entities and their target users. The late fee is fading out in civil domain and diminishing in administrative domain.Chapter3the Response of Theories. Scholars describe the late fee with the following theories:the damages, the administrative penalties, the administrative order penalty, etc. The first theory regards the late fee as the loss of damages, which, the author thinks, ignores the punitive nature of the late fee. The second theory treats the late fee as administrative penalties, which the author cannot agree in all aspects. The author believes that the late fee is different from the administrative penalty, and should be categorized as administrative enforcement. The third theory focuses on the supervising function of the late fee system, which the author rebuts from the texts of the statutes and the historical perspective. The author believes that the late fee system should be categorized as administrative execution.Chapter4the Return to the Essence. The social and economic transformation of the Chinese society is also evolving the late fee system. While the substantial late fee system remains in the administrative domain, it will ultimately fade out in the public domain. Although the definition of the late fee is clear, the legislature needs improvement, especially the irrational rate of the late fee that leads to an astronomical figure. The legislation of the late fee should be refined by lowering the rate, setting up the upper limit, fixing the execution limit, and adopting "the late fee interest"The more than60years’history of Chinese late fee system is actually in accordance with the state’s social and rule of law evolution, which pictures the transitioning society of China. Therefore, the future of the rule of law in China directs the development of the late fee system.