(1)After the application materials of taxpayers are verified by tax officials to be true, the taxpayers will be given Tax Demand Notice. The taxpayers shall pay their tax in the appointed banks or credit cooperatives within the prescribed time limit. If the taxpayers pay their tax with cards, they can use their cards in the automatic machines at the collection window of the tax service hall. The taxpayers who pay their tax in cash or with credit cards will be directly given tax memorandum. If the taxpayers are approved by tax authorities to report and pay tax by mailing or electronically, the current tax payment shall be remitted while the declaration materials are being mailed or sent.
(2)If any taxpayer fails to pay tax within the prescribed time limit, or if a withholding agent fails to remit tax within the prescribed time limit, the tax authorities shall, in addition to setting a new time limit for tax payment, impose a surcharge for overdue payment, equal to 0.05 percent of the overdue tax for each day in arrears, starting from the first day the payment becomes overdue.
(3)Shall a taxpayer or withholding agent fail to pay tax or underpay tax as a result of the responsibilities of the tax authorities, the tax authorities may, within three years, require the taxpayer or withholding agent to pay the tax in arrears, but they shall not impose any fine on the tax in arrears. Shall a taxpayer or withholding agent fail to pay tax or underpay tax through its own faults, such as making an erroneous calculation, the tax authorities may, within three years, pursue the collection of the tax in arrears and impose a surcharge. If special circumstances exist, the period for pursuing the collection of the tax in arrears may be extended to five years. When tax evasion, tax fraud and refusal of pay tax are concerned, and the tax authorities are perusing the payment of tax evaded, underpaid or defrauded, and the surcharge, the period is not restricted by the proceeding provision.
(4)The procedure of entrusting banks to handle tax payment
In order to improve efficiency and serve taxpayers better, Chongqing Local Taxation Bureau has signed cooperative agreements of "Banking & Taxation Integration" , with Chongqing Municipal Branch of Industrial & Commercial Bank of China(ICBC), Post Bureau of Chongqing Municipal, Credit Cooperatives Union of Chongqing Municipality, and others. Taxpayers can sign "Entrusted Transfer of Tax Payment Agreement" with any of the units mentioned above, to entrust them to transfer tax payment.
The procedure of handling entrusted transfer of tax payment:
(1) With his I.D. Card and "Entrusted Transfer of Tax Payment Agreement" with signature, the taxpayer shall open a current saving account in a chosen entrusted unit. If the taxpayer has already opened a saving account, he can also use the original account, but he has to handle the above procedure.
(2) Having received the copy of I. D. Card and "Entrusted Transfer of Tax Payment Agreement", the entrusted unit shall open an account for the taxpayer, and write down the account number and the I. D. number in "Entrusted Transfer of Tax Payment Agreement"
(3) If the taxpayer has accepted the "Banking & Taxation Integration", he can report and pay tax in tax functions, or by telephone; or he can use his card to pay tax in a banking outlet
(4) If the taxpayer with a fixed tax payment of a fixed schedule doesn't report and pay tax within the prescribed time limit, and if the balance is enough, the entrusted unit shall transfer tax payment from the taxpayer's account to a local taxation function in accordance with the agreement.
(5) If the taxpayer doesn't report and pay tax within the prescribed time limit, he will have to accept punishment in the local supervising function, then he can continue to report and pay tax.