Research On The Legal System Of Tax Overdue Fine

The overdue fine in the tax law,also known as the overdue fine,is an important institutional arrangement in the tax collection and management law.With the increasing complexity of tax collection,there are some problems in the operation of the system.This paper starts with the dilemma of the legal practice of the legal system of the tax overdue fine,analyzes the problems existing in the legal system of the tax overdue fine,and compares the legal system of the tax overdue fine in the tax laws of foreign countries and regions horizontally.On the basis of the legislative status of the tax overdue fine system in China,this paper uses its advantages for reference,hoping to put forward some suggestions for the improvement of the legislation of the tax overdue fine in China Practical suggestions.The article is divided into five parts:the first part,combined with two judicial cases that make different judgments on the same tax overdue fine,analyzes their different judgment logic,and on the basis of analyzing these two cases,considers that there are "unclear legal attribute","conflict between the system and the overdue fine system in administrative law" and "the specific legal provisions of the overdue tax fine system need to be optimized"There are three comprehensive problems:there are defects.In the second part,the author mainly analyzes the problem of "the legal attribute of tax overdue fine is not clear" proposed in the first part,and puts the legal basis of tax overdue fine into the overall legal basis of overdue fine This paper defines the nature of overdue fine in the regional tax law,and concludes that it is more appropriate to recognize it as compensation for damages and administrative execution penalty.In the third part,it mainly analyzes the problem that "there is conflict between the legal system of tax overdue fine and the system of overdue fine in the administrative law" put forward in the first part,and the system of overdue fine in the tax collection management law and the system of overdue fine in the administrative compulsory law In the system comparison,it is found that there are differences between the two laws in the preconditions,the upper limit of collection,the provisions of the time limit,the functional orientation,and the relief procedures.Next,through the legal analysis of whether to solve the problem through the application of the conflict of laws standard or through the convergence of legislation,we can conclude the tax collection management law and the administrative power The system of law needs to link up the legislation of overdue fine.The fourth part mainly compares the specific provisions of the overdue fine system in the tax laws of foreign countries and regions,explores how the basic provisions of the overdue fine system are stipulated in the tax laws of foreign countries and regions,and combs the additional interest rate in the specific provisions.Finally,based on the comprehensive analysis of the current situation of China's legal system of tax overdue fine,this paper analyzes the advanced experience of foreign countries and regions,such as "layered legislative mode","international trend of maintaining the proportion of interest plus overdue fine accounting for about 12%to 18%of the tax payable",etc.The fifth part,combined with the specific analysis of the second,third and fourth parts,combined with the specific provisions of the revised draft of the tax collection and management law of the people's Republic of China(Draft for comments),puts forward"clear legal nature of tax delay fine,add 'Notice of tax delay fine standard' in the legislation of tax delay fine".The specific improvement suggestions include the stipulation of "the person concerned","the limitation of the upper limit of the amount of tax overdue fine" and "the dichotomy of the current tax overdue fine system".