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什么是税款滞纳金？怎样正确计算税铁滞纳金？国家税务总局国税函［1998］291号文件明确规定：“根据《中华人民共和国税收征收管理法》及实施细则的规定，滞纳金不是处罚，而是纳税人或者扣缴义务人因占用国家税金而应缴纳的一种补偿。只要纳税人或者扣缴义务人未按照法律、行
What is the tax late fee? How to correctly calculate tax and late fees? State Administration of Taxation Guo Shui Han [1998] No. 291 clearly states: “According to the” People’s Republic of China Tax Collection and Administration Law "and the implementation details of the rules, late fees are not penalties, but the taxpayers or withholding agents due to the occupation of state taxes should be A compensation paid as long as the taxpayers or withholding agents do not follow the law