On The Rationality Of Late Fees Added In The Case Of Tax Assessment

Taxpayers' rights and adequate taxation depend on the improvement of the tax late fees system.However,the current laws and regulations do not have a clear definition of tax late fees,which leads to many disputes in taxation practice.Based on the rationality of adding tax late fees in the case of tax assessment,this article analyzes the shortcomings of the current regulations of tax late fees,and puts forward relevant suggestions.The analyses are divided into the following three parts:Firstly,this paper adopts an empirical research method to sort out the sample cases,and puts forward the problems of adding late fees in the case of tax assessment.Meanwhile,it clarifies the nature of tax late fees and the scope of tax assessment.Secondly,the thesis analyzes the elements of tax late fees,and further analyzes the sample cases according to the timing of tax liability and the fault of taxpayers.It shows that it is statutory to add tax late fees in such situations,but not reasonable to impose them on taxpayers with no fault.Thirdly,by analyzing the existing laws and relevant content of the three current drafts of Tax Administration Law,this paper suggests a reasonable way of not imposing tax late fees to the no-fault taxpayers after tax assessment.First,from the perspective of the existing legal,it is acceptable to add interest in such circumstances,just similar to the Anti-avoidance.Second,adding tax interest is also recommended if the Tax Administration Law is revised.The innovation of this paper lies in three aspects:Firstly,the rationality of tax late fees is analyzed with the timing of tax liability and the fault of taxpayers,from the perspective of tax assessment.Secondly,this paper uses empirical research method to collate and summarize 7 sample cases in the 160 collected judicial cases,so as to reflect the handling of tax late fees involved tax assessment in practice.Thirdly,through reviewing the three current drafts of Tax Administration Law,the legislators'attitudes towards this issue are explored and suggestions are proposed to add tax interest regardless of taxpayers' subjective fault.Also,this paper suggests reducing the proportion of late fees and limiting the addition of them.