Research On Tax Overdue Fine Of China

The current taxation system for taxation in China was established in 2001 in the "Law of the People's Republic of China on the Collection and Administration of Taxes"(hereinafter referred to as the "Tax Collection and Management Act").Tax overdue fine have played a greater role in suppressing the country's tax loss.However,with the development of the economy,the problem of taxation of late fees has attracted more and more attention from scholars.Several amendments to the late payment tax have only made adjustments to the increasing rate,and there are still problems in the form of late fees,the calculation of the rate of late fees,and the calculation tax of the delay time.Especially in legalized today,it is very important to make the taxation system for taxation perfect in the Taxation Administration Act.To begin with the defects of the single function tax collection mode of China's tax penalty,this article analyzes the problems existing in the taxation of late fees in the process of adjusting to the comprehensive function collection mode,and draws lessons from some penalties systems of countries that use the comprehensive function collection mode unpaid taxes and.Finally,we quantify China's tax penalty system under the comprehensive function collection model,and put forward suggestions China's taxation system.This article is divided into five chapters.The first chapter mainly introduces the background information and current status of tax penalties,and explains the innovations and deficiencies of the author's research.In the second chapter of the theoretical analysis,the author summarizes the theoretical basis and the effect of the tax penalties from the aspects of tax compliance,tax collection and management,legal principles and economics.The third chapter firstly introduces the development and status quo of China's tax penalties,and then cites the actual data to show that the collection of tax penalties finally raises the systemic problems of the three aspects of tax penalties;the fourth chapter deals with the tax owed to different countries and regions.The penalty collection model and the level of collection are compared,and the lessons learned from the system can be summarized.The fifth chapter proposes targeted suggestions,including the selection of late payment plus yield,administrative coercive measures,and the method of “Refund cancellations”.Duration and collection scope,reduction and exemption system,etc.