The overdue fine in the administrative penalty shall not exceed the principal of the administrative penalty. Article 45 of the Administrative Enforcement Law: The administrative organ shall make an administrative decision on the obligation to pay money according to law. If the party fails to perform it within the time limit, the administrative organ may impose a fine or a late payment fee according to law. The parties concerned shall be informed of the criteria for increasing the fine or late payment fee. The amount of fine or overdue fine shall not exceed the amount of obligatory payment.
Legal objectivity:
Article 32 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of payment.