The Study On Tax Base Tax Inspection Of The Late Fee

Overdue tax system is an important part of the tax collection system. China’s current "People’s Republic of China Administration of Tax Collection"(hereinafter referred to as the "Tax Administration Law") and the "People’s Republic of China Administration of Tax Collection Law Implementation Rules"(hereinafter referred to as the "Tax Administration Law Implementation Rules") made on the issue of tax fines the corresponding provisions of these regulations to supervise the taxpayer or withholding agent, and to protect the tax timely and full storage, safeguarding the interests of national revenue, are of great significance.Based on previous research on the use of case study methods, analysis of a real estate company tax administrative proceedings, investigate the system of tax overdue problems for the Improvement of "Tax Administration Act" put forward relevant policy recommendations. In this paper, the focus and the causes of cases related dispute cut through grassroots IRD typical cases in law enforcement, law enforcement around the eligibility of tax inspection bureau, A self-inspection bureau approved and authorized legitimate questions the legality of the tax payable, plus late fees Tax the legal basis and the calculation method of income of these three issues were discussed to expand the focus of a detailed analysis of the problem of late payment in the tax system encountered in practice. Income tax rate for late fees, taxes and other issues of convergence and ending late fees deadline, except during the tax late fees and related legal provisions for late fees, combined with understanding of the nature of the tax late fees, and put forward the corresponding observations and recommendations for the "Tax Administration Law" Perfection relevant tax fines content provides a reference to improve the "Tax Administration Law" and its supporting system to provide some references and suggestions.