Research On The Legal System Of Tax Overdue In China

Tax late fee is an important institutional arrangement in the "Tax Collection Management Law".With the rapid development of my country’s economy,my country’s current late payment system can no longer adapt to the current economic environment,exposing the shortcomings of the system itself,and it urgently needs to be improved.Starting from my country’s actual national conditions and combining actual cases,this article analyzes the legal nature of tax delinquency and its system deficiencies.Based on the experience of extraterritorial advanced systems,it proposes its own suggestions for improvement in response to relevant legislative issues.The late fee legal system does its best.This article is specifically divided into the following four parts: The first part is a basic introduction to the legal system of tax late payment fees.It expresses the author’s point of view from the elements of tax late payment fees and the definition of the nature of tax late payment fees.The second part is based on the tax practice of our country and introduced the main problems in the legal provisions of tax late payment fees through classic cases,which mainly include the scope of tax late fees,the rate of taxation,the time of taxation,the reduction and exemption system,and the non-compliance of the maximum collection Reasonable.The third part mainly uses the comparative analysis method to examine the tax late payment system of the United States,Germany,Japan and Taiwan of China;analyzes the advanced system regulations that are worth learning from my country.The fourth part is aimed at the existing problems in the legal system of tax late payment fees.Based on the experience of extraterritorial countries and the advanced systems in Taiwan,combined with my country’s national conditions,corresponding suggestions for improvement are put forward,The first is to clarify the scope of tax late fees;the second is to set a reasonable rate of tax late fees;the third is to clarify the time of tax late fees;the fourth is to improve the tax late fee reduction and exemption system;the fifth is to clearly specify the maximum levy of tax late fees.