Empirical Study On The Judicial Cases Of Tax Overdue Fine Disputes In China

System is mainly several general clauses in the tax collection management law and its implementation rules.The system elements are lack of clarity,which is easy to generate disputes in tax law enforcement.The application of some provisions of the law also increases the disputes between taxpayers and tax authorities in the practice of tax collection and management,and the number of administrative litigation cases involving tax late fees is increasing.But in the judicial practice,the judgment of the court on the tax overdue fine dispute is not completely unified,and even there is a situation of "different judgment in the same case",which seriously damages the rights and interests of taxpayers and affects the judicial credibility,which not only damages the rights and interests of taxpayers,but also affects the judicial credibility.Different from the research path that the tax law scholars focus on explaining the tax overdue fine from the perspective of theory and legal dogma,this paper mainly studies the interpretation and determination of the judicial cases on the tax overdue fine.Through the study and analysis of typical cases of tax overdue fine,this paper seeks for the causes of tax overdue fine disputes,and on the basis of comparative analysis,puts forward suggestions to improve the system of tax overdue fine in China.In addition to the introduction and conclusion,this paper is divided into four parts.The first part mainly elaborates the basic content of the system of tax overdue fine.To clarify the difference between the definition of tax overdue fine and fine at the legal level,and to discuss the basic theory of tax law of tax overdue fine with different theories.The second part mainly discusses the system characteristics of tax overdue fine around the judicial differences in judicial practice.In this part,a large number of judicial cases of tax overdue fine are collected and sorted out,and the forms of charts are combined to show the tax revenue in judicial practice The main characteristics of the disputes of late payment fine are introduced and analyzed.Finally,the typical cases in the disputes of late payment fine are introduced and compared.The third part mainly studies and analyzes the main disputes of late payment fine mapped out in the judicial practice from the perspective of judicial practice and legislation.In the judicial practice,the disputes of late payment fine mainly focus on the recognition of the legal nature of late payment fine In the fourth part,combined with the revised opinions of the draft for comments,some suggestions are put forward to solve the main disputes of the above-mentioned tax late fees.