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1、税收滞纳金探析（Analysis of overdue tax payment）Analysis of overdue tax paymentAnalysis of tax late fees 2008-12-20 15:15:16Abstract: the overdue tax payment is a sum of money levied on taxpayers and withholding agents according to the provisions of the state tax law due to the failure of taxpayers and with
2、holding agents to pay the tax or the overdue tax on time. It is based on late tax payment, levied according to the number of days overdue and according to a certain ratio. In terms of the nature, the tax late fees are neither pure administrative penalties nor economic compensation and disciplinary n
3、ature. It is only pure economic compensation.Key words: late fees; economic compensation; administrative penaltyTax late payment is a tax collection and management system which is generally practiced in all countries of the world. Chinas tax collection and management system has also made a clear pro
4、vision for tax late fees. The new Peoples Republic of China tax collection and management law (hereinafter referred to as the tax administration law) article thirty-second: the taxpayer fails to pay tax, withholding agent fails to remit the amount of tax payable, the tax authorities in order to pay
5、within a specified time period, from the date of the tax delinquency, shall collect tax in arrears 5/10000 late fees. From the tax collection and management law can be seen in the tax payment phenomenon on the performance of the taxpayer or withholding agent (hereinafter referred to as taxpayers) wi
6、thout pay or remit within the prescribed period (hereinafter referred to as the payment of taxes), the tax authorities from the date of the tax delinquency, according to a certain percentage of the overdue tax shall collect the money. It is different from the tax payable by taxpayers in accordance w
7、ith the tax law,Is different from the tax authorities to give taxpayers illegal behavior of the administrative penalty; it is the tax payable from the taxpayer should belong to (the tax payment is caused, because if there is no tax in arrears overdue tax, tax payment is impossible), but is independe
8、nt of the taxpayers tax payable (tax payment once, and they could not be paid confused, must be accounted for separately).I. The purpose of setting up overdue tax payment systemState Taxation follows the principle of equity and efficiency, and maintains the normal operation of the state apparatus an
9、d the national economy through the collection of taxes. Therefore, the tax law stipulates that taxpayers should pay taxes in accordance with the provisions of the laws, administrative regulations or the tax authorities in accordance with the provisions of the laws and administrative regulations. If
10、the tax can not be collected in a timely and effective way, the operation of the governments funds will be difficult. The author believes that the system of tax late fees established by the state is to compensate for the taxpayers failure to pay taxes on time, the state funds running, use and other
11、aspects of the loss.Two, the nature of overdue tax paymentAccording to the tax payment properties, at present there are three main points: the first view is that the tax payment is the nature of administrative punishment; the second view is that the tax payment of economic compensation and the disci
12、plinary nature contains two properties; the third view is that the tax payment of pure economic compensation properties. The author thinks that it is reasonable and fair to define the nature of tax late fees as pure economic compensation. The reasons are as follows.First, the taxpayers duty to pay t
13、axes is prescribed by law.If it fails to fulfill the statutory duty, it should bear corresponding administrative, criminal and economic responsibilities. That is to say, failing to fulfill the statutory tax liability will be subject to administrative penalties by the tax administration, and if it vi
14、olates the criminal law, it will be subject to criminal penalties. At the same time, due to failure to fulfill the statutory tax obligations, it should bear the corresponding economic compensation responsibility. This form of economic compensation is the form of tax late fees.The two is the administ
15、rative penalty of tax, which is a kind of sanction or punishment imposed by the tax administrative organ on the natural or legal person who has the illegal act but does not constitute a crime. At this point, the taxpayer is responsible for administrative responsibility. The tax late fees is a kind o
16、f compensation, which is the compensation of the economic losses caused by the taxpayers and withholding agents, not the state sanctions against them. Taxpayers are now taking on an economic responsibility.One of the principles of administrative penalty is no punishment for a thing. The twenty-fourth article of the administrative penalty law stipulates: the party may not impose administrative penalties of more than two fine
