The Problems and the Improving of Tax Late Fees System

Tax late fee system is one of important parts of national tax system.But there are many problems in the current tax late fees system in China such as unclear function,weak quantitative operation,etc..Thus,the tax late fees is being questioned,which badly affect the timely and full storage of tax.Therefore,it is necessary to set the late fees ratio scientifically and to clarify the specific conditions of late fees suspension.It is also essential to define the corresponding liability explicitly and make the order of taxes and late fees clear in order to improve the tax late fees system.