过期利息 meaning in English

over interest
overdue interest

An amount of an obligation which is past . 2 . for a bond or preferred share , overdue interest or dividends
过期债务的金额。 2 .债券或优先股的过期利息或红利。
Chapter four - this chapter introduces the functions of government authority such as accessing the appropriate tax on taxpayers ; defining ways to include taxes based on accounts and records ; explaining the calculation of tax based on valuations as well as discussing the concepts of legitimacy of tax notification , tax relief , tax refund , administrative remedy chapter five - this chapter examines the measures of collecting taxes and imposing interests , fines , tax preservation and tax execution when the taxpayers violate the tax law
第四章-本章介绍征税机关确定税捐债务的功能，例如征收法定的金额、以会计制度为基础的确定税捐方法、基于指数方法评定税收的方式以及讨论课税处分的法律效力、税务减免、退税、行政救济的概念。第五章-本章探讨税务机关征税权利的行使以及对纳税人违反税法时课以过期利息、处罚、税务保全及税务执行的手段，并且讨论税务机关征税权因5年法定期间届满而归于消灭的问题。