论文部分内容阅读
滞纳金是指“拥有行政强制权的行政主体或法律授权的主体对拒不履行义务的义务主体,依法反复地科以新的金钱给付义务,以迫使其履行的行政强制措施”。滞纳金的本质是行政强制过程所运用的间接强制执行手段,其运行原理是给予心理强制力从而催促相对人履行义务。滞纳金不是一种新的行政处罚,其目的是为了确保原有的公法义务履行的间接强制执行手段,而非为了盈利目的。但是滞纳金的法律现状仍然存在许多问题,而这些
Late fees refer to administrative compulsory measures that force the administrative body to exercise administrative compulsory power or the main body authorized by law on the subject of the obligation to refuse to perform its obligations and repeatedly make new monetary payment obligations according to the law. The essence of late fees is the indirect enforcement means used in the process of administrative coercion. Its operating principle is to give psychological coercion so as to urge relative persons to fulfill their obligations. Late fees are not new administrative penalties. Their purpose is to ensure the indirect enforcement of the existing public law obligations, not for profit. However, there are still many problems in the legal status of late fees, and these are the problems