Research On Tax Late Fee System Of China

The tax late fee system as an important part of the tax system,our tax legislation has its specific provision,but the existing laws and regulations on tax payment such as legal nature,charge ratio,extra time provisions is not perfect,there are many deficiencies,making the tax will be implemented "astronomical fines" the problem.Therefore,to improve the system of our country's tax late fee,we should first make a qualitative analysis of its legal nature,and on this basis,analyze the problem of the rate of increase and the additional time.This thesis consists of four parts:The first part mainly discusses the basic theory of tax overdue payment,from the "tax administration law" provisions of the tax payment simply introduces the concept and constitutive requirements,and introduces the tax administration law draft regulations on tax late fee.The second part is the analysis of the legal nature of the most controversial tax penalty.Through the introduction of economic compensation,interest,tax administrative enforcement,said that the penalty and the administrative punishment that said a different theory,analyze the unreasonable tax attached on the basis of tax payment to the author leads to the identification of the nature of damages and Penalty--view of nature,and analyzes its theoretical basis and rationality.The third part is the combination of China's tax practice,through a classic case leads to the tax arrears problems of gold in the legal provisions,including the unreasonable tax late fee subject scope,charge ratio,additional time required.The fourth part is based on foreign area and Taiwan area of our country tax late fee system,put forward specific suggestions aiming at the problems of the third part,the proposal is mainly around the law to "tax administration law" as the core of the thirty-second improvement suggestions.In addition,the paper also puts forward some suggestions for the improvement of the preferential tax policy and relief system.