中国税收滞纳金制度现状分析及发展研究

서지정보

· 발행기관 : 한중사회과학학회
· 수록지 정보 : 한중사회과학연구 / 17권 / 4호 / 149 ~ 180페이지
· 저자명 : wang xiaolong, 남은영

초록

The collection of late tax filing charges is one means of increasing tax revenues. At present, due to the unclear start and end periods of late tax filing charges, its function has changed from encouraging taxpayers to repay their tax arrears as soon as possible to becoming the main source of conflict between tax authorities and taxpayers. This paper engages in a preliminary discussion on the improvement of the late tax filing charge system, including such aspects as sorting out the legal nature of late tax filing charges, setting up a clear collection method for late tax filing charges, establishing a system that’s integrated with other jurisdictions, and strengthening the advocacy of tax delay charges by tax authorities and administrative departments. This paper is structured as follows: The introduction provides a general overview of the topic’s background, clarifying questions and methods of research. The second section clarifies the difference between late tax filing charges and administrative late fees, defining the boundary between several related concepts and revealing some normative problems. The third section discusses the creation of the late tax filing charges collection system. In combining the first chapter’s question and the second chapter’s analysis of theory and practice, we put forward some suggestions to improving the tax delay charge collection system. Combining the perspective of comparative law, aimed at the settlement of disputes over the collection of late tax filing charges, this paper elaborates on how to strengthen the publicity of late tax filing charges by tax collection and administration departments as well as the creation of specialized tax courts. The conclusion traces the collection of late tax filing charges to the theoretical issues of tax collection and management, summarizing the significance of the late tax filing charge system in promoting the improvement of the tax system.

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