随着税收管理的加强，对纳税人的滞纳税款加收滞纳金已成为加强税收管理、保障国家财政收入、发挥税收职能作用的重要手段。多年来，各级税务机关和广大税务干部认真贯彻《税收征管法》，加大税收征管力度，在执行课征滞纳金制度方面取得了较大成效，但仍存在一定问题。那么当 With the strengthening of tax administration, imposing overdue taxes on taxpayers’ late taxes has become an important means to strengthen tax administration, safeguard state revenue and give play to the role of taxation. Over the years, the tax authorities at various levels and the vast numbers of tax officials have conscientiously implemented the Law of the People’s Republic of China on Tax Collection and Management, intensified tax collection and administration and achieved remarkable results in the implementation of the levy system for late fees, but some problems still exist. Then when