Research On Tax Late Fees Of China

The system of late fees is general in the country's taxlaw system of world. The tax legislation of our country has also been clearly defined. The content of late fees is not much, but weaknesses in China's current taxation system. There are many conflicts of legislation and practice, because the characterization of late fees is not clear. Therefore, to perfect our current system of tax late fees, we must define the nature at fist. If the issue is resolved, other issues will also be easier to solve.The thesis is divided into seven parts:Chapterâ… described the background and significance of the research, current situation of the research, description of contents and methods; Chapterâ…¡the outline of tax late fees. Comparing the tax late fees to other concepts in many ways, based on concepts of the tax late fees. Chapterâ…¢,identified the nature of tax late fees. Fist, discussed the tommyrot of the several different theories, such as theory of fine, interest, taxes, executive force, penalty of administration. After introducing the theory of economic compensation that leads to view of me about the tax late fees. The identification of the nature of the tax late fees is based on the theory of debt in civil law and the theory of debt of tax relationship. Chapter IV introducing the system of tax late fees in different countries and regions in the world, and introducing the provisions of the tax late fees in country. Chapter V the problems of late fees in tax system. Chapterâ…¥putting forward the advices of perfecting the system, responding to the problems. Chapterâ…¦discussing the exceptions of the tax late fees and elaborating the reasons why they are exceptions.