Before answering this question, let's first clarify that a late property tax fee is a penalty for not paying property tax on time. The calculation method is mainly based on the relevant provisions of the Law of the People's Republic of China on the Administration of Tax Collection.
One. The starting point and how the late fee is calculated
First of all, the starting point for the calculation of late fees is from the day after the expiration of the prescribed tax payment period. This means that as soon as the required tax payment date is exceeded, the late fee will start to be calculated.
Secondly, regarding the specific calculation of the late fee, it is calculated based on the amount of unpaid tax and the number of days of late payment. The specific calculation standard is a certain percentage of the unpaid tax, which is calculated on a daily basis, usually 5 per 10,000. In other words, for each day of unpaid tax, you will be charged a late fee equal to 5/10,000 of the amount of unpaid tax.
Late fee = amount of unpaid tax 5/10,000 of the number of days of late payment
Two. To help you better understand, here's an example:
Suppose that the property tax payable by an enterprise is 100,000 yuan, and the prescribed tax payment date is May 10. However, the company did not complete the payment until May 20. Then, the late fee that the business needs to pay is calculated as follows:
Late fee = 100,000 yuan 5/10,000 10 days = 500 yuan.
Therefore, in addition to the original property tax of 100,000 yuan, the enterprise also needs to pay an additional 500 yuan in late fees.