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国家税务总局发出通知,通知强调:各级税务机关必须自觉维护税法的严肃性和权威性, 严格执行滞纳金制度。对拖欠税款的纳税人和扣缴义务人,除责令其限期缴纳外,从滞纳之日起,依法按日加收滞纳税款2%的滞纳金。滞纳金不得随意减免、缓征。加强税收征管,杜绝新欠发生。各级税务机关要加强对纳税人的日常管理,掌握其经营活
The State Administration of Taxation issued a circular notifying that the tax authorities at all levels must consciously safeguard the seriousness and authority of the tax law and strictly implement the system of late fees. The taxpayers and withholding agents who defaulted on taxes shall be ordered to pay a late fee of 2% of the tax liability on a daily basis, starting from the date of their late payment, in accordance with the law, in addition to ordering the taxpayers and withholding agents to pay the tax due within a time limit. Late fees are not free to relief, slow levy. Strengthen tax collection and management to eliminate new ones. The tax authorities at all levels should step up their daily management of taxpayers and grasp their business activities