（PCPA注：非官方译本。当产生歧意时,应以法律中文原文为准。This English document is not an official translation．In case of discrepancy, the original Chineseversion shall prevail.）

Official Reply of the State Administration of Taxation on Issues Concerning the Taxation Priority Including the Late Fee

the State Administration of Taxation　　Guo Shui Han [2008] No. 1084　　December 31, 2008

Guangdong Office of the State Administration of Taxation,

The Request for Instructions on Whether the Taxation Priority Includes the Late Fee (Yue Guo Shui Fa [2008] No. 225) from your office has been received. We hereby give the Official Reply as follows:

In accordance with the legislative spirit of the Law of the People's Republic of China on the Administration of Tax Collection, there are differences in the procedures for collection and payment between tax late fee and fine. The collection and payment of tax late fee shall be managed as tax. The relevant provisions on forcible execution of taxation, outward tax clearance, pursuing the collection of tax in arrears, and pre-conditions for reconsideration have clearly stipulated that the late fee shall be collected simultaneously w