On The Perfection Of Tax Late Fee System In China

Tax late fee system is an important part of China's tax system,China's "Administrative Enforcement Law","Tax Administration Law" and its "Tax Collection and Management Law Implementation Rules" are its provisions,but there is a serious relationship between the relevant provisions Conflict and unreasonable,resulting in the practice of tax law enforcement has emerged in the plight of the law.This paper tries to analyze and discuss from the following aspects: the basic theory of the tax late fee,the nature of the tax late fee,the ratio of the late fee,the remission of the tax late fee,the maximum amount of the late fee and so on,in order to consummate the taxation Late payment system.This paper consists of three parts: The first part is the basic theory of China's tax late payment,will introduce the concept of tax late payment,role,nature.The second part is the legislative process of China's tax late fees,the current law of our country on the regulation of tax late fees,the analysis of China's current system of the existence of the main problems of late fees.The third part is the consummation of our country's tax late fee system,through the analysis of the problems one by one,put forward their own proposals.