Group 1 - The article discusses the concept of tax late fees, including how they are calculated and the conditions under which they apply [2][5][7] - Tax late fees are charged at a rate of 0.05% per day from the day the tax payment is overdue until the actual payment date [2] - The article outlines specific scenarios where tax late fees may be imposed, including calculation errors and tax evasion [5][7][10] Group 2 - Taxpayers must apply for an extension to pay taxes before the deadline, providing necessary documentation, and the tax authority must respond within 20 days [8] - If a taxpayer is approved for a delayed declaration, they must prepay taxes based on previous amounts, and late fees will not apply if they meet the conditions [9] - Tax late fees cannot be deducted when calculating corporate income tax [13]

Group 1 - The article discusses whether late payment penalties for withholding and remitting employee income tax can be deducted from the taxable income of enterprises [1][4] - According to the Corporate Income Tax Law of the People's Republic of China, certain expenditures are not deductible when calculating taxable income, including tax penalties and late fees [4] - Specifically, late payment penalties incurred by enterprises for withholding and remitting employee income tax are not deductible from corporate income tax [4]