What kind of tax that late fee should be charged for

Electricity sector received the tariffs, late fees, costs that associated with the opening of power service fees, late fees are charged for this electricity sector. This should be charged for income tax or sales tax?

"Provisional Regulations on VAT" Article 6, for sales taxpayers selling goods or taxable services that charged to the purchaser for full price and other charges.

"VAT Tentative Regulations" Article 12, other charges, including price extroverted acquirer handling fees, subsidies, funds, collection charges, the return of profits, incentive fees, liquidated damages, late fees, interest on deferred payments, compensation funds, packaging, packaging rent, reserve fees, premium fees, handling charges, and various other transport properties are the price charged.  For other charges, regardless of how to account for its accounting system, it shall be included in the sales when calculating of tax payable.

According to the above provisions, electricity users pay overdue electricity bills, electricity charged by the electricity sector and the illegal use of electricity for late payment penalty, fines belong to the household electricity consumption during chargeable period, additional fees and charges should be required to pay into the value-added sales revenue tax.