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国家为了保证税收及时、均衡、足额地缴入国库,对纳税人逾期未缴的税款,除征收欠税外,还应缴纳滞纳金。它是税法的一个组成部分。目前,税法只规定对漏欠税者,从漏欠之日起,按日加收所漏欠税额5‰的滞纳金。在执行中也存在着一些实际问题,难以发挥它应有的作用。随着税制改革的步步深入,对原有滞纳金制度也应进行必要的改革。滞纳金与罚款不同,它既带有延期缴税处罚性;又具有资金生息性,滞纳金具有的这种双重性,要求我们建立更
In order to ensure that taxes are promptly, evenly and fully paid into the state treasury, the state shall pay the late fees in addition to the taxes owed upon taxpayers overdue. It is an integral part of tax law. At present, the tax law only stipulates that those who owe a tax due on the issue of delinquent tax should pay a late fee of 5 ‰ of the amount of tax owed due on the day from the date of the deficit. There are also some practical problems in their implementation and it is hard to play their due role. With the deepening reform of the tax system, the original system of late fees should also be necessary reforms. Late fees and fines are different, it is both with deferred tax penalties; but also has a financial interest, the late fees have such duality, require us to establish more